Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Authorisation of the collaborating organisations to carry out VAT refunds under the passenger system

Type of procedure/service
Tax information
Subject
Taxes
SIA code
998110
Description

Application for authorisation to act as a collaborating entity in the refund of Value Added Tax to passengers resident outside the European Union, who have acquired goods for amounts in excess of €90.15 within the territory of application of the tax and have taken them outside the European Union.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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