VAT refund to travelers

How can you recover the VAT paid in Spain for purchases made by a non-resident traveler in the European Union?

You will be entitled if you:

  1. You have your habitual residence outside the European Union.
  2. Your purchases do not constitute commercial shipments and leave the EU within three months of their acquisition.

Conditions that must be met:

  1. The purchases made must be of a personal nature, that is, devoid of commercial purpose
  2. The traveler must provide a passport number, DNI or any other document admitted by law that proves residence outside the EU.
  3. They must take the purchased goods with them to their country of habitual residence, within a period of three months following the date of their purchases.
  4. The manual stamping of invoices in Customs is not allowed as before, and without requesting the DIVA document in our stores, the Supported VAT cannot be returned, the procedures are prior to leaving the National Territory.
  5. When leaving Spanish territory, you will have to validate the DIVA document: Before the expiration of the third month following the month in which you purchased the goods, when you leave the European Union. Remember to bring your purchases, (they must not be billed before the form is validated)
  6. How should the DIVA Document be validated? You can validate your forms in Spain, directly using the interactive terminals of the "DIVA" system, without having to go through the customs service offices.
  7. WHERE can I find an interactive terminal of the “DIVA” system? The interactive terminals of the "DIVA" system are usually found near the customs offices, located at the exit points of the Spanish territory (international airports, seaports and land borders).
  8. The manual stamping of invoices in Customs is not allowed as before, and without requesting the DIVA document in our stores, the Supported VAT cannot be returned, the procedures are prior to leaving the National Territory.
  9. More information can be found: Agencia Tributaria European Comission