Back to index
V3017-14 5 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption in duty-free shops does not apply if the destination is another EU Member State

An individual inquired whether they could purchase VAT-exempt products at an airport duty-free shop for consumption before a flight. The DGT ruled that the exemption requires the traveller to be non-resident in Spain and for their destination to be a territory outside the European Union.

The question raised

Exemption from Value Added Tax, justification for the exemption and the possibility of making exempt purchases when departing for another Community Member State in transit to a third country.

The DGT's ruling

The exemption in duty-free shops requires that the traveler is not established in the territory to which the tax applies and that they possess a transport ticket with a destination outside the Community. Therefore, the exemption is not applicable if the traveler embarks for a destination at an airport located within the Community. Immediate departure must be evidenced by the transport ticket and residence outside the territory by the presentation of a passport.

Book your free first meeting