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V2711-19 3 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT refunds for diplomats must follow the travellers' regime procedure

A defence attaché enquired about the procedure for obtaining VAT exemptions on goods purchased for their residence outside the EU, following the refusal of customs invoice stamping. The Directorate-General for Taxes (DGT) ruled that the exemption must strictly adhere to the travellers' regime procedure, whether through the general route or via collaborating entities.

The question raised

VAT exemption for goods acquired by diplomats and dispatched outside the European Union. Procedure.

The DGT's ruling

The VAT exemption for goods dispatched outside the Community by travelers habitually resident outside of it is governed by Article 21.2 of Law 37/1992 and Article 9 of the VAT Regulation. The procedure requires the seller to issue an invoice and an electronic refund document, which must be endorsed by the export customs office. For diplomatic mission personnel, habitual residence may be proven with appointment or assumption of office documents. The only permitted procedure is that provided for in the regulation, in its general or special modality through collaborating entities.

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