Doctrine by topic · DGT Observatory

Traveler's Regime: 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 29 rulings · 2014–2026

Current position

The VAT exemption on deliveries to travelers requires that the purchaser resides outside the Community and that the goods leave the territory without constituting a commercial shipment. The refund may be carried out through the general procedure directly with the supplier or through the special procedure with collaborating entities. The operation is understood as a single delivery of goods from the supplier to the traveler, even if additional contracts with intermediaries exist.

The DGT's position remains constant regarding the requirements for residence and the exit of goods. The doctrine has specified the nature of the operation to avoid the duplication of deliveries, confirming that the existence of intermediaries does not alter the unity of the delivery from the supplier to the tourist. Documentary requirements, such as the mandatory use of the electronic refund document (DER), have been detailed.

Turning points

  1. V0564-20

    Establishes the obligation to document refunds through an invoice and the electronic refund document (DER) with Customs endorsement.

  2. V0953-26

    Clarifies that the existence of contracts with third parties does not alter the legal nature of the operation, maintaining that a single delivery of goods occurs when the supplier transfers the power of disposal to the traveler.

Analysis based on 27 of 29 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
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 por exportación LIVA — Ley 37/1992 del IVA art. 8LIVA — Ley 37/1992 del IVA art. 21.2º-A)
Affects CompanyExpat · Non-residentIndividual
V0925-23 20 Apr 2023

Taxation of rental income in Spain depends on taxpayer's fiscal residence

SG de Fiscalidad Internacional
residencia fiscalrendimientos del capital inmobiliarioconvenio de doble imposiciónrentas de no residentesrégimen de viajeros LIRPF — Ley 35/2006 del IRPF art. 9.1LIRPF — Ley 35/2006 del IRPF art. 12
Affects CompanyExpat · Non-residentIndividual
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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