The Contentious-Administrative Chamber of the Supreme Court has issued, on December 19, 2022, sentence 1687/2022, in cassation appeal number 1523/2021, in which it establishes doctrine on how to prove habitual residence of the acquirer, for the purposes of applying the exemption for export of goods under the traveler regime.

In this ruling, the Supreme Court analyzes the exemption provided for in article 147.7 of Council Directive 2006/112/EC, of November 28, 2006 and 21.2.A of Law 37/1992, on Value Added Tax.

The conclusion reached by the Supreme Court determines if is enough to prove the habitual residence of the purchaser, for the purposes of applying the exemption for export of goods under the traveler regime provided for in the article 147.7 Council Directive 2006/112/EC, of November 28, 2006 and 21.2.A LIVA, with the provision of the passport, as contemplated in article 9.2.Bb) of Royal Decree 1624/1992, of December 29, which approves the Value Added Tax Regulation, regardless of whether or not it contains the address of the recipient of the deliveries of goods , or if, on the contrary , it is necessary that, Additionally, and in the event that the place of residence does not appear there, other means of proof are presented that prove the habitual residence of the traveler and forms the following jurisprudence in response to the question with cassational interest:

"The answer to said question, in accordance with what we have reasoned, should be that to prove the habitual residence of the purchaser , for the purposes of applying the exemption for export of goods under the traveler regime provided for in article 147.7 of Council Directive 2006/112/EC, of November 28, 2006 and 21.2.A of Law 37/1992, on Value Added Tax, the contribution is not enough of passport , as contemplated in article 9.2.Bb) of Royal Decree 1624/1992, of December 29, which approves the Value Added Tax Regulation, when therein The habitual residence or domicile of the recipient of the deliveries of goods does not appear, and in this case it is necessary, in addition, to present other means of proof that prove the habitual residence of the traveler .

In any case, it is up to the seller or supplier of the goods , taxable subject of VAT, to verify whether the document presented by the traveler to be able to enjoy the exemption contains the information of the habitual residence or domicile of the traveler, which may, where appropriate, be the passport, the identity document or any other means of proof admitted by law. ".

You can consult this ruling at the following link: STS 1687/2022 of December 19, 2022