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Right to Refund: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2016–2020

Current position

Travel agencies acting in their own name and using third-party means are subject to the special travel agency regime. However, they may opt for the general regime, on an operation-by-operation basis, if the recipient is an entrepreneur or professional with the right to the deduction or refund of VAT (IVA). This option requires written communication to the recipient prior to or simultaneous with the provision of services.

The DGT's position remains constant regarding the right of agencies to opt for the general regime when the client is entitled to a VAT (IVA) refund. Throughout the rulings, the requirement for prior or simultaneous written communication has been maintained. No doctrinal changes are observed, but rather a reiteration of the same criterion.

Turning points

  1. V3942-16

    Establishes a limitation on the option for the general regime for US companies as the reciprocity requirement for the refund of the tax is not met.

Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10
V2784-20 11 Sept 2020

Organised hunting trips provided by an entity in Spain are subject to VAT

SG de Impuestos sobre el Consumo
régimen especial de agencias de viajeslugar de realizaciónprestación de servicios únicaservicios accesoriosderecho a la devolución LIVA — Ley 37/1992 del IVA art. 141LIVA — Ley 37/1992 del IVA art. 144
Affects CompanyExpat · Non-residentIndividual

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