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Collaborating Entity: 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 13 rulings · 2014–2026

Current position

Travelers not established in the Community may obtain a VAT (IVA) refund through the general procedure directly from suppliers or through the special procedure via a collaborating entity authorized by the AEAT. In both cases, a single delivery of goods occurs from the supplier to the traveler, and the intervention of the collaborating entity does not generate a second successive delivery. The use of the special procedure allows the collaborating entity to charge commissions.

The DGT's position has remained constant regarding the definition of the legal nature of the operation. Throughout various rulings, it has been reiterated that the intervention of a collaborating entity does not constitute an additional delivery of goods, but rather a reimbursement management mechanism. The doctrine confirms that the only delivery of goods is that made by the supplier to the traveler.

Analysis based on 11 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V0953-26 29 Apr 2026

Only one delivery of goods occurs between supplier and traveller

SG de Impuestos sobre el Consumo
entrega de bienesrégimen de viajerospoder de disposiciónentidad colaboradoraexención LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 21.2º-A)
Affects CompanyExpat · Non-residentIndividual
V1222-25 4 Jul 2025

Disability pensions exempt from IRPF regardless of payer

SG de Impuestos sobre la Renta de las Personas Físicas
incapacidad permanente absolutarentas exentasrendimientos del trabajoseguridad socialgran invalidez LIRPF — Ley 35/2006 del IRPF art. 7.fLIRPF — Ley 35/2006 del IRPF art. 17.2.a
Affects CompanyExpat · Non-residentIndividual

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