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V2414-14 12 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de viajeros

IVA refund for tourists must be processed via general or special procedure

The DGT confirms that IVA refunds to tourists under the tourist regime can only be made through the general or special procedure via collaborating entities, not by credit card reimbursement.

The question raised

Possibility of the refund under the traveler regime being carried out via credit to the customer's credit card used to make the purchase, provided the requirements established in Article 21.2 of Law 37/1992 are met.

The DGT's ruling

The only procedure legally and regulatorily admitted for VAT exemption and its refund to the traveler is that provided for in the Tax Regulations, whether in its general or special modality. The general procedure implies that the supplier refunds the tax via check or bank transfer after receiving the invoice processed by Customs. The special procedure requires the intervention of collaborating entities authorized by the State Tax Administration Agency.

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