{"id":4943,"date":"2015-03-03T15:33:01","date_gmt":"2015-03-03T15:33:01","guid":{"rendered":"http:\/\/fefac.cat\/empresarial\/?p=4943"},"modified":"2015-03-03T15:33:01","modified_gmt":"2015-03-03T15:33:01","slug":"lassessor-respon-exempci-de-liva-als-turistes","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/lassessor-respon-exempci-de-liva-als-turistes\/","title":{"rendered":"L\u2019Assessor Respon: exempci\u00f3 de l\u2019IVA als turistes (TAX FREE)"},"content":{"rendered":"<p>Resposta: Per llei, les compres Tax Free permeten al turista&nbsp;no comunitari&nbsp;reclamar l&rsquo;IVA i, per fer-ho, ha de provar que ha exportat el que ha adquirit.&nbsp;A continuaci&oacute; informem sobre els requisits necessaris en relaci&oacute; a aquest r&egrave;gim.<\/p>\n<ul>\n<li>Ha de ser&nbsp;turista no comunitari i persona f&iacute;sica (no empreses), i&nbsp;ha d&rsquo;acreditar que la seva resid&egrave;ncia habitual &eacute;s fora de la Comunitat Europea, mitjan&ccedil;ant el seu passaport, el DNI o qualsevol altre mitj&agrave; de prova adm&egrave;s en dret.&nbsp;<\/li>\n<li>El turista, per obtenir la devoluci&oacute; de l&rsquo;IVA, ha d&rsquo;adquirir un&nbsp;b&eacute; que no constitueixi una expedici&oacute; comercial, &eacute;s a dir, ha de tractar-se d &lsquo;un be adquirit ocasionalment per el seu &uacute;s personal, de la seva fam&iacute;lia o per regalar, i que per la seva pr&ograve;pia naturalesa i&nbsp; quantitat &nbsp;no pugui ser objecte d&rsquo;una activitat comercial (els aliments estan exclosos).<\/li>\n<li>L&rsquo;import de&nbsp;la factura&nbsp;(amb impostos inclosos) ha de ser&nbsp;superior a 90,15 euros.<\/li>\n<li>El farmac&egrave;utic repercutir&agrave; l&rsquo;IVA sobre el b&eacute; que ha adquirit el turista, li ha de&nbsp;lliurar obligat&ograve;riament una factura amb tres c&ograve;pies&nbsp;amb la descripci&oacute; del producte i amb l&rsquo;IVA desglossat.&nbsp;Dues de les c&ograve;pies s&rsquo;han de lliurar al turista&nbsp;i&nbsp;una se la quedar&agrave; l&rsquo;oficina de farm&agrave;cia.<\/li>\n<li>La sortida del turista de la Comunitat Europea s&rsquo;ha de produir dins dels tres mesos seg&uuml;ents al lliurament del producte.<\/li>\n<\/ul>\n<p>Si es compleixen tots aquests requisits, el turista enviar&agrave; al farmac&egrave;utic una de les c&ograve;pies de la factura diligenciada per la Duana, per tal de recuperar l&rsquo;IVA, juntament amb un n&uacute;mero de compte internacional a on el farmac&egrave;utic li far&agrave; la devoluci&oacute; de l&rsquo;IVA, mitjan&ccedil;ant transfer&egrave;ncia banc&agrave;ria o xec nominatiu, en un termini de 15 dies des de la data de recepci&oacute; de la factura. Des de 1 de gener de 2015 aquesta devoluci&oacute; es podr&agrave; fer tamb&eacute; mitjan&ccedil;ant abonament en tarja de cr&egrave;dit o en un altre mitj&agrave; que permeti acreditar el reembors.<\/p>\n<p>Seguidament, el titular de farm&agrave;cia podr&agrave; sol&middot;licitar la devoluci&oacute; de l&rsquo;impost, at&egrave;s que tributa en r&egrave;gim de rec&agrave;rrec d&rsquo;equival&egrave;ncia, i podr&agrave; recuperar l&rsquo;IVA reintegrat als viatgers, mitjan&ccedil;ant la presentaci&oacute; del model&nbsp;308&nbsp;a&nbsp;l&rsquo;Ag&egrave;ncia Tribut&agrave;ria corresponent al trimestre natural a la data de la devoluci&oacute; efectiva de l&rsquo;impost al turista.<\/p>\n<p>Aquest procediment tamb&eacute; es pot realitzar mitjan&ccedil;ant entitats col&middot;laboradores, autoritzades per l&rsquo;Ag&egrave;ncia Tributaria, a les que s&rsquo;ajustar&agrave; l&rsquo;operativa de les esmentades entitats i l&rsquo;import de les seves comissions.<\/p>\n<p>Empreses que realitzen la tramitaci&oacute; del Tax Free i a les quals les farm&agrave;cies han d&#39;estar adherides per poder realitzar aquest procediment:<\/p>\n<ul>\n<li>Comercia Global Payments (CaixaBank)<\/li>\n<li>Global Refund Spain S.A. (abans European Tax Free Shopping Spain S.A.)<\/li>\n<li>Premier Tax Free&nbsp;(abans Cashback)<\/li>\n<li>Innova Taxfree Spain&nbsp;(abans Spain Refund SL)<\/li>\n<li>Open Refund S.L<\/li>\n<li>Tax Free World Wide Spain S.L.<\/li>\n<li>Financiera El Corte Ingl&eacute;s, EFC, S.A.<\/li>\n<li>Travel Tax Free, SLU<\/li>\n<\/ul>\n<p><em>Totes aquestes entitats cobren les comissions legalment estipulades per oferir aquest servei de Tax Free.<\/em><\/p>\n<p>La tramesa per aquestes entitats col&middot;laboradores de la factura al farmac&egrave;utic es pot fer, des de 1 de gener 2015, en format paper o en format electr&ograve;nic.<\/p>\n<p>Adjuntem l&rsquo;enlla&ccedil; amb la informaci&oacute; que l&#39;Ag&egrave;ncia Tribut&agrave;ria facilita sobre aquest tema:&nbsp;<a href=\"http:\/\/www.agenciatributaria.es\/AEAT.internet\/Inicio_es_ES\/_Segmentos_\/Ciudadanos\/No_Residentes__viajeros_y_trabajadores_desplazados\/Devolucion_del_IVA_a_turistas_extranjeros_o_con_residencia_en_Canarias__Ceuta_y_Melilla.shtml\">Devoluci&oacute;n del IVA a turistas extranjeros, incluidos Canarias, Ceuta y Melilla<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><em>Informaci&oacute; elaborada per:<\/em><\/p>\n<p><img decoding=\"async\" alt=\"\" data-src=\"http:\/\/www.fefac.cat\/intranet\/noticies\/_userfiles\/images\/logos\/Buxaderas.JPG\" style=\"height:96px; width:350px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resposta: Per llei, les compres Tax Free permeten al turista&nbsp;no comunitari&nbsp;reclamar l&rsquo;IVA i, per fer-ho, ha de provar que ha exportat el que ha adquirit.&nbsp;A continuaci&oacute; informem sobre els requisits [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[117,293,11,12,13,14,15,297],"tags":[174,305],"class_list":["post-4943","post","type-post","status-publish","format-standard","hentry","category-accions-legals","category-gestio","category-fefac","category-afb","category-afet","category-afell","category-agfe","category-fefac-actua","tag-iva","tag-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - 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