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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A UK resident inquired whether they could reclaim VAT on purchases made in Spain upon returning to their home country. The Directorate-General for Taxes (DGT) ruled that this is possible, provided the legal exemption requirements for travellers are met and residency outside the EU is duly proven.
Cuestión planteada Posibilidad de solicitar la devolución de las cuotas soportadas por el Impuesto sobre el Valor Añadido por compras realizadas en España, al volver a su residencia habitual en Reino Unido.
El derecho a la devolución de las cuotas de IVA requiere que el viajero acredite su residencia habitual fuera de la Comunidad y que los bienes salgan del territorio en un plazo de tres meses. La residencia puede acreditarse con el pasaporte, documento de identidad u otros medios de prueba admitidos en derecho. El interesado debe aportar las pruebas de su residencia, las cuales serán valoradas por la Agencia Estatal de Administración Tributaria. Existen dos procedimientos: uno general directamente con el vendedor y otro especial mediante entidades colaboradoras autorizadas.
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