On December 19, 2022, the Contentious-Administrative Division of the Supreme Court issued judgment 1687/2022, in appeal number 1523/2021, in which it establishes doctrine on the way to prove the habitual residence of the purchaser, for the purposes of applying the exemption for the export of goods under the traveler regime.

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

The conclusion reached by the Supreme Court determines whether is sufficient to prove the habitual residence of the purchaser, for the purposes of applying the exemption for the export of goods under the travellers regime provided for in article 147.7 of Council Directive 2006/112/EC of 28 November 2006 and 21.2.A LIVA, with the provision of the passport, as provided for in article 9.2.Bb) of Royal Decree 1624/1992 of 29 December approving the Value Added Tax Regulations, regardless of whether or not the address of the recipient of the supplies of goods appears therein , or whether, on the contrary , it is necessary that, additionally, and in the event that the place of residence does not appear therein, other means of proof be presented that prove the habitual residence of the traveller and forms the following jurisprudence in response to the question of interest to the Court:

"The answer to this question, according to what we have reasoned, must be that in order to prove the habitual residence of the purchaser , for the purposes of applying the exemption for the export of goods under the travellers regime provided for in article 147.7 of Council Directive 2006/112/EC of 28 November 2006 and 21.2.A of Law 37/1992 on Value Added Tax, it is not enough to provide the passport , as provided for in article 9.2.Bb) of Royal Decree 1624/1992 of 29 December approving the Value Added Tax Regulations, when the habitual residence or address of the recipient of the deliveries of goods is not stated therein, in this case it is necessary, additionally, to present other means of proof that prove the habitual residence of the recipient of the delivery of goods. 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 sentence in the following link: STS 1687/2022 of December 19, 2022