New regulations for 2019

Resolution of the General Directorate of the State Agency for Tax Administration, approving the document to accredit representation in the procedure for refunding VAT quotas to non-residents in the European Union

On November 22, the Resolution of November 5, 2019, of the General Directorate of the State Agency for Tax Administration, is published, approving the standardized document valid for the accreditation of representation in the procedure for the electronic presentation of electronic refund documents (DER) and payment communication, in the field of refund of tax installments. VAT to non-residents of the European Union, through the Electronic Headquarters of the State Agency for Tax Administration on behalf of third parties (refund ofVAT to travelers).

de la Dirección General de la Agencia Estatal de Administración Tributaria, por la que se aprueba el documento normalizado para acreditar la representación en el procedimiento de presentación telemática del Documento Electrónico de Reembolso y de Comunicación del Pago, en el ámbito de la devolución de cuotas del Impuesto sobre el Valor Añadido a no residentes en la Unión Europea.(BOE, 22-noviembre-2019)