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A consulting entity proposed a business model to intermediate in VAT refunds for non-resident travellers. The DGT has determined that, under the proposed scheme, there is only a single supply of goods from the supplier to the tourist; therefore, the refund must be managed through the general procedure or via an authorised collaborating entity.
Cuestión planteada 1.Si el modelo de negocio descrito se adecúa a la normativa del Impuesto sobre el Valor Añadido reguladora de las devoluciones a viajeros no establecidos en el territorio de la Comunidad.
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