{"id":7009,"date":"2016-12-22T13:55:48","date_gmt":"2016-12-22T13:55:48","guid":{"rendered":"http:\/\/fefac.cat\/empresarial\/?p=7009"},"modified":"2016-12-22T13:55:48","modified_gmt":"2016-12-22T13:55:48","slug":"requisits-per-a-la-devoluci-de-liva-als-turistes","status":"publish","type":"post","link":"https:\/\/fefac.cat\/empresarial\/requisits-per-a-la-devoluci-de-liva-als-turistes\/","title":{"rendered":"Requisits per a la devoluci\u00f3 de l\u2019IVA als turistes estrangers (Tax Free)"},"content":{"rendered":"<p>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 Uni&oacute; Europea o resident a Can&agrave;ries, Ceuta o Melilla, mitjan&ccedil;ant el seu passaport, el DNI o qualsevol altre mitj&agrave; de prova adm&egrave;s en dret.&nbsp;<\/li>\n<\/ul>\n<ul>\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<\/ul>\n<ul>\n<li>L&rsquo;import de&nbsp;la factura&nbsp;(amb impostos inclosos) ha de ser&nbsp;superior a 90,15 euros.<\/li>\n<\/ul>\n<ul>\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<\/ul>\n<ul>\n<li>La sortida del turista de la Uni&oacute; 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 pot 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 Entidad de Pago, SL<\/li>\n<li>Global Blue Espa&ntilde;a 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>Caixa d&rsquo;Estalvis i Pensions de Barcelona<\/li>\n<li>Open Refund S.L<\/li>\n<li>Financiera El Corte Ingl&eacute;s, EFC, S.A.<\/li>\n<li>Travel Tax Free, SLU<\/li>\n<li>B Free Tax Back, SL<\/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><strong>Projecte DIVA de devoluci&oacute; de l&rsquo;IVA als viatgers<\/strong><\/p>\n<p>L&rsquo;Ag&egrave;ncia Tribut&agrave;ria, juntament amb el Departament de Duanes i Impostos Especials, est&agrave; desenvolupant un projecte de digitalitzaci&oacute; del segellat de les factures (projecte DIVA) per a la devoluci&oacute; de l&rsquo;IVA als viatgers.<\/p>\n<p>De moment, l&rsquo;adhesi&oacute; a aquest sistema DIVA &eacute;s voluntari.<\/p>\n<p>El funcionament del sistema DIVA es basa en qu&egrave; les oficines de farm&agrave;cia, directament o a trav&eacute;s de les empreses de Tax Free, envien a l&rsquo;Ag&egrave;ncia Tribut&agrave;ria les factures corresponents a les vendes Tax Free que realitzin (document electr&ograve;nic de reembors).<\/p>\n<p>L&rsquo;enviament d&rsquo;aquesta informaci&oacute; per part de les oficines de farm&agrave;cia es pot fer a trav&eacute;s de:<\/p>\n<ul>\n<li>Servei web per enviaments massius d&rsquo;informaci&oacute; (apropiat en els casos en qu&egrave; s&rsquo;utilitzen els serveis d&rsquo;empreses operadores de Tax Free).<\/li>\n<li>Formulari web a la p&agrave;gina de l&rsquo;Ag&egrave;ncia Tribut&agrave;ria.<\/li>\n<\/ul>\n<p>Per a m&eacute;s informaci&oacute;, consulteu el seg&uuml;ent enlla&ccedil; l&rsquo;Ag&egrave;ncia Tribut&agrave;ria:<\/p>\n<p><a href=\"http:\/\/www.agenciatributaria.es\/viajeros\">www.agenciatributaria.es\/viajeros<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 [&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":[11,12,13,14,15,36],"tags":[305,359],"class_list":["post-7009","post","type-post","status-publish","format-standard","hentry","category-fefac","category-afb","category-afet","category-afell","category-agfe","category-fiscal","tag-fiscal","tag-tax-free"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Requisits per a la devoluci\u00f3 de l\u2019IVA als turistes estrangers (Tax Free) - FEFAC<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fefac.cat\/empresarial\/requisits-per-a-la-devoluci-de-liva-als-turistes\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Requisits per a la devoluci\u00f3 de l\u2019IVA als turistes estrangers (Tax Free) - FEFAC\" \/>\n<meta property=\"og:description\" content=\"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; 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