VAT refund

Requirements for VAT refund

  • The habitual residence must be outside the  European Union (or in the Canary Islands, Ceuta or Melilla)..
  • Purchases must be for personal use, that is to say, not for commercial purposes.

  • The European Union must be left within three months after the date of the purchase.

Procedure

In Spain España the VAT refund procedure is electronic, through the DIVA system:

  • When shopping ask for the tax free online form (called “reimbursement electronic document” ).
  • When leaving Spain and always before checking in your luggage, you must validate electronically  all the purchases' reimbursement electronic documents. To do so, you must  go to the DIVA screens located in the airport check in areas.
  • Remember to always carry:
    1. Passport.
    2. Purchases receipts and the DIVA form.
    3. Purchases for which you ask for the reimbursement. Without goods there will be no stamping.
    4. Boarding card or travel ticket.

DIVA screens operation

  1. Select the language.
  2. Scan the bar code on the form  with the optical reader.
  3. The system will give you two possible messages:
    • The DIVA Tax Free form has been stamped. The procedure has been completed.
    • The DIVA Tax Free form cannot be validated. In which case you must go to the Customs or Civil Guard office at the airport.

You will not receive any document as a result of the validation. You can get to know the status of the procedure by consulting the CSV number (secure verification code) on the form at: https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/ZZ05.shtml.

Once the invoices have been stamped, there will be two ways for you to obtain the refund:

  • Send the invoices to the establishment where you purchased the goods, who will then refund you the VAT.
  • Directly receive the refund in VAT refund offices located in the boarding area of the airport, once you have passed through the security checkpoint, if necessary. This refund is subject to a fee.

If during your travels you stop off in another airport before leaving the EU, you will need to stamp the invoices in the last airport.