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A consultant proposes a business model where her company buys goods on behalf of non-community tourists to resell them immediately. The DGT states there is only one delivery from supplier to tourist, and the consultant could only act as a collaborator if authorised.
Cuestión planteada La consultante desea conocer los requisitos para la devolución de las cuotas del Impuesto sobre el Valor Añadido de los turistas viajeros no residentes en la Unión Europea, así como el epígrafe del Impuesto sobre Actividades Económicas en el que debería darse de alta.
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