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V2743-20 8 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Non-resident tourists may claim VAT refunds directly from suppliers or through authorised collaborating entities

A consultant proposed a business model to facilitate VAT refunds for non-resident travellers using power of attorney and resale contracts. The DGT ruled that, for tax purposes, there is only a single supply of goods from the supplier to the traveller and that refunds must follow established legal procedures.

The question raised

Whether the described business model complies with the Value Added Tax regulations governing refunds to travelers not established in the territory of the Community.

The DGT's ruling

Regardless of the mediation contracts, only one delivery of goods occurs: that made by the suppliers in favor of the travelers. Tourists may obtain the VAT refund directly from the suppliers through the general procedure or through an authorized collaborating entity. The applicant may request authorization to act as a collaborating entity under the regulatory requirements.

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