VAT refund

1. When shopping, ask the vendor for the electronic tax free form (called the “electronic reimbursement document”).

2. This procedure may only be used for purchases made in Spain, when departing from the EU via a port, airport or border crossing point located on the mainland or the Balearic Islands. In this case, you can validate your TAX FREE form electronically at a kiosk.

3. When leaving Spain, before checking your luggage, you must electronically validate the electronic reimbursement documents for the purchases. To do so, go to the DIVA screens in the airport check-in areas. Always remember to carry:

   • Identification
   • Purchase receipts and the DER or TAX FREE form.
   • The goods for which you are requesting the refund (the form cannot be stamped without the goods).
   • Boarding pass or ticket.

   How DIVA kiosk screens work

   • Select the language.
   • Scan the barcode on the form with the optical reader.
   • The system can give two results:
     - The DIVA tax-free form has been accepted and validated.The process has been completed.
     - The DIVA tax-free form requires additional checks.In this case, you will need to go to the relevant customs office at the airport or the tax office so that they can carry out the necessary checks. Please remember to bring the documents listed above (ID, invoice, DER and boarding pass) and your goods as you may be asked to show them. If it is confirmed that you meet the requirements for a refund, the DER will be electronically stamped, which will serve as proof that the goods have been dispatched.
     
     

     No physical document is issued with the validation result. You can check the status of the process using the CSV (secure verification code) number on the form by going to: https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/ZZ05.shtml

4. Once validation has been confirmed on the screen or at the office, you may only request a refund from the retailer that sold the goods, or from an organisation authorised to do so by the Tax Authority on their behalf.

Conditions

• Request the Electronic Refund Document (DIVA/DER) at the store (Peninsula or Balearic Islands).

• Proof of residence in the Canary Islands.

• Purchase for personal or family use or as a gift (no commercial shipments allowed).

• On arrival in the Canary Islands, present the DIVA/DER forms at Customs/Tax Office at the airport/port of arrival for digital pre-stamping:

  1. Identity/tax ID document and proof of residence.
  2. Invoices and DIVA forms.
  3. Goods purchased (no goods, no stamp).
  4. Boarding card/return ticket
• Complete formalities for Canary Island Indirect Tax (IGIC) payment.

IGIC settlement

• After digital pre-stamping, the Canary Islands Tax Agency (ATC) will settle the IGIC and send the traveller a letter of payment.

• IGIC is payment a mandatory requirement before the VAT refund.

VAT refund

• After IGIC payment, the DIVA/DER forms are validated (stamped as APPROVED).

• From that moment on, you can request the refund of VAT paid to the store or to the collaborating entity.

Deadlines

• Departure of goods from mainland Spain: max. 3 months from the date of purchase.

• VAT refund request: max. 4 years.