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Electronic Refund Document: 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 11 rulings · 2019–2024

Current position

For the VAT exemption under the travelers' scheme, the seller must issue an invoice and an electronic refund document (DER) which must be endorsed by the export customs office. The traveler must prove their habitual residence outside the Community by means of a passport or documents admitted by law. The general procedure allows the traveler to present the endorsed document to the supplier for the refund, without the seller being able to charge a commission for this process.

The DGT's position remains stable regarding the mandatory nature of the invoice and the electronic refund document for the exemption. Throughout the rulings, it has been specified that the issuance of the DER is a legal obligation of the seller comparable to an invoice, and the general procedure has been distinguished from the special procedure through collaborating entities.

Turning points

  1. V1978-20

    Establishes that the issuance of the electronic refund document is a legal obligation of the seller comparable to the issuance of an invoice.

  2. V1645-24

    Distinguishes between the special procedure with collaborating entities and the general procedure, where the seller is not authorized to establish a commission for the issuance of the document.

Analysis based on 11 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V1978-20 17 Jun 2020

Sellers are required to issue electronic refund documents for VAT recovery

SG de Impuestos sobre el Consumo
documento electrónico de reembolsorégimen de viajerosreclamación económico-administrativaexenciónnaturaleza tributaria LIVA — Ley 37/1992 del IVA art. 88.6RIVA — RD 1624/1992, Reglamento del IVA art. 9
Affects CompanyExpat · Non-residentIndividual
V2711-19 3 Oct 2019

VAT refunds for diplomats must follow the travellers' regime procedure

SG de Impuestos sobre el Consumo
exenciónrégimen de viajerosdocumento electrónico de reembolsoresidencia habitualmisión diplomática LIVA — Ley 37/1992 del IVA art. 21.2.ºRIVA — RD 1624/1992, Reglamento del IVA art. 9
Affects CompanyExpat · Non-residentIndividual

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