Back to index
V2914-17 13 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · régimen de viajeros

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

An entrepreneur sought clarification on whether their business model for managing VAT refunds for non-resident travellers complied with regulations. The Directorate-General for Taxes (DGT) clarified that tourists may receive refunds directly from suppliers or through authorised collaborating entities.

The question raised

1. Whether the proposed model complies with the Spanish regulations governing the traveler regime.

The DGT's ruling

Tourists not established in the Community may obtain a refund of the VAT incurred directly from suppliers through the general procedure for exports under the traveler regime. They may also use the special procedure through a collaborating entity authorized by the AEAT. The proposed business model does not involve two deliveries of goods, but rather a single delivery from the supplier to the tourist.

Book your free first meeting