It is considered that the goods transported by travellers do not constitute a commercial consignment when they are goods acquired occasionally for personal use, or of his family or as a gift, and which by their own nature and quantity it can be assumed that are not destined for commercial activity.
The fulfilment of the requirements established by the Law of the Tax for the exemption of these deliveries will be adjusted to the following norms:
a) The exemption will only be applied as for the deliveries of goods documented in a invoice whose total amount, included taxes, is superior to 90.15 Euros.
b) The usual residence of the travellers will be vouched for through the passport, identity document or any other probationary means accepted in law.
c) The seller shall issue the corresponding invoice in which the acquired goods and, separately, the tax that corresponds will be stated.
d) The goods will have to leave the territory of the Community within three months following that in which the delivery was carried out. To such an effect, the traveller will display the goods in the export customs, which will vouch for the exit through the corresponding diligence in the invoice.
e) The traveller will send the invoice processed by the customs to the supplier, who will return to him the amount charged in the next 15 days by means of cheque or transfer order.
The reimbursement of the tax will be carried out also through collaborating organisations, authorised by the Tax Agency, which will determine the conditions to which the operative of these organisations and the amount of their charges will adjust to.
The collaborating organisations authorised by the Tax Agency to carry out the reimbursement of the amount applied of the tax are the following ones:
- Global Refund Spain S.A. (before European Tax Free Shopping Spain S.A.). Resolution of 20 February 2008 of the Directorate General of the AEAT (Official State Gazette of 25 of June)
- Premier Tax Free (before Cashback). Resolution of 15 December 1994 of the Directorate General of the AEAT (Official State Gazette of 29 of December)
- Innova Taxfree Spain (before Spain Refund SL). Resolution of 25.02.03 of the Directorate General of the AEAT (Official State Gazette of 13 of March)
- Caja de Ahorros y Pensiones de Barcelona. Resolution of 20 February 2008 of the Directorate General of the AEAT (Official State Gazette of 28 of February)
- Open Refund S.L. Resolution of 26 July 2011 of the Director of the Taxation Management Department of the AEAT (Official State Gazette of 5 August)
- Tax Free World Wide Spain S.L. Resolution of 8 March 2012, Director of the Taxation Management Department of the AEAT (Official State Gazette of 16 of March)
- Comercia Global Payments Entidad de Pago S.L. Resolution of 22nd May 2012 by the Taxation Management Department of the AEAT (Official State Gazette of 31st May)
-Financiera El Corte Inglés, EFC, S.A. Resolution of 22 June 2012 of the AEAT Tax Management Department (Official State Gazette of 3 July)
Travellers will submit to these organisations the invoices processed through the customs, who will pay the corresponding amount, making clear the compliance of the traveller.
Later, the said organisations will send the original invoices to the suppliers, who will be under the obligation to carry out the corresponding reimbursement.
Deliveries of goods to travellers with usual residence in Canary Islands, Ceuta and Melilla are exempt, as long as they go out of the Value Added Tax territory bound for these territories taking with them the acquired goods. Travellers intending to recover the Value Added Tax supported in their purchases must comply with the indicated requirements and, in addition present on arrival to destination the goods and the issued invoices at the office of the autonomous Administration of the Tax Agency for the formalities. The processed invoice is sent by the traveller to the supplier, the latter being under the obligation of refunding the Value Added Tax supported through cheque or transfer during the fifteen following days.