Doctrine by topic · DGT Observatory

Refund of VAT — 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 12 rulings · 2014–2025

Current position

Personnel with diplomatic status from international organizations in other EU Member States may acquire goods with VAT (IVA) exemption by presenting a certificate from the authorities of their destination State. If the certificate is not available at the time of purchase, the right to exemption is exercised through the procedure for the refund of taxes paid. Direct exemption by the supplier is the preferred route if official documentation is available.

The DGT's position remains constant regarding the exemption and refund mechanisms for diplomats and travelers. Rulings confirm that the lack of a certificate at the time of purchase enables the use of the refund procedure. No doctrinal changes are observed, but rather a reiteration of the accreditation requirements and the methods for tax recovery.

Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12

V0403-25 20 Mar 2025

International organisation staff may buy goods in Spain tax-exempt with certificate

SG de Impuestos sobre el Consumo

exención de ivaestatuto diplomáticoorganismos internacionalesreembolso de cuotascertificado de exención LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 22.9

Affects CompanyExpat · Non-residentIndividual

V0146-23 6 Feb 2023

VAT can be refunded to tourists if customs in another Member State endorses the invoice instead of the DER

SG de Impuestos sobre el Consumo

régimen de viajerosdocumento electrónico de reembolsoexención por exportaciónvisado de aduanareembolso de cuotas LIVA — Ley 37/1992 del IVA art. 21.2.ºLIVA — Ley 37/1992 del IVA art. 117

Affects CompanyExpat · Non-residentIndividual

V2249-21 6 Aug 2021

VAT exemption may be applied to diplomats upon presentation of the harmonized certificate or via reimbursement

SG de Impuestos sobre el Consumo

exenciónrelaciones diplomáticascertificado armonizadoreembolso de cuotasfranquicia LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 22.8

Affects CompanyExpat · Non-residentIndividual

V2743-20 8 Sept 2020

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

SG de Impuestos sobre el Consumo

entrega de bienesrégimen de viajerosentidad colaboradorapoder de disposiciónreembolso de cuotas LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 21.2

Affects CompanyExpat · Non-residentIndividual

V0338-20 12 Feb 2020

VAT exemption may apply to deliveries to the International Olive Council if for official use

SG de Impuestos sobre el Consumo

exención de ivaorganismos internacionalesacuerdo de sedeuso oficialexención directa LIVA — Ley 37/1992 del IVA art. 2.DosLIVA — Ley 37/1992 del IVA art. 4

Affects CompanyExpat · Non-residentIndividual

V3208-19 19 Nov 2019

DGT does not specify documentation required to prove VAT refunds via Form 308

SG de Impuestos sobre el Consumo

régimen de viajerosentidad colaboradoramodelo 308reembolso de cuotasdocumento electrónico de reembolso LIVA — Ley 37/1992 del IVA art. 21LIVA — Ley 37/1992 del IVA art. 117

Affects CompanyExpat · Non-residentIndividual

V1727-19 9 Jul 2019

Goods may be acquired VAT-exempt in Spain if the right granted by the original Member State is justified

SG de Impuestos sobre el Consumo

exención de ivaestatuto diplomáticoorganismos internacionalescertificado de exenciónreembolso de cuotas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 22.9

Affects CompanyExpat · Non-residentIndividual

V2908-18 14 Nov 2018

To reclaim VAT under the traveller regime, the purchaser must prove the goods have left the Community

SG de Impuestos sobre el Consumo

régimen de viajerosexenciónreembolso de cuotasvisado de aduanaresidencia habitual LIVA — Ley 37/1992 del IVA art. 21.2LIVA — Ley 37/1992 del IVA art. 68.3

Affects CompanyExpat · Non-residentIndividual

V1443-18 30 May 2018

Consultancy services to international organisations may be VAT exempt under specific conditions

SG de Impuestos sobre el Consumo

localización de las prestacionesorganismos internacionalesexención de IVAsujeto pasivoempresario o profesional LIVA — Ley 37/1992 del IVA art. 5LIVA — Ley 37/1992 del IVA art. 22.9

Affects CompanyExpat · Non-residentIndividual

V1451-17 7 Jun 2017

Software services to an international organisation based in another Member State may be exempt from VAT

SG de Impuestos sobre el Consumo

exención de ivaorganismos internacionalesacuerdo de sedecertificado de exenciónexención directa LIVA — Ley 37/1992 del IVA art. 2LIVA — Ley 37/1992 del IVA art. 4

Affects CompanyExpat · Non-residentIndividual

V0436-17 20 Feb 2017

Consultancy services for international organisations based in another Member State may be VAT exempt

SG de Impuestos sobre el Consumo

exención de serviciosorganismos internacionalesacuerdo de sedeexención directareembolso de cuotas LIVA — Ley 37/1992 del IVA art. 2LIVA — Ley 37/1992 del IVA art. 4

Affects CompanyExpat · Non-residentIndividual

V0325-14 11 Feb 2014

IVA refund for non-resident tourists must be processed via general or special traveller procedure

SG de Impuestos sobre el Consumo

exenciónrégimen de viajerosentidad colaboradorareembolso de cuotasturistas no residentes LIVA — Ley 37/1992 del IVA art. 21.2LIVA — Ley 37/1992 del IVA art. 117

Affects CompanyExpat · Non-residentIndividual

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