VAT refunds for seniors and people with disabilities will only apply to purchases at certain businesses

Seniors and people with disabilities qualify for (limited) VAT refunds.

According to Primicias, the Internal Revenue Service (SRI) has announced that these VAT refunds will only apply to purchases made at establishments authorized by the Internal Revenue Service (SRI). It will publish on its website a list of these authorized establishments. The SRI will only qualify establishments that are up to date with their VAT declarations and payments over the last 12 months.

The legal base for this new policy is the Reglamento General de Aplicación a la Ley Orgánica para el Fortalecimiento de las

Actividades Turísticas y Fomento del Empleo, which came into effect on July 15, 2024.

Note that the SRI is behind on returning VAT. According to the agency, it is now working on refunds for March, but there are also expats who say that they have not yet received any refunds this year.