Tax Refund Process in Spain

In Spain the standard VAT tax rate for most of the products is 21%. For food and optics (glasses and sunglasses) the VAT is 10%. Olive and seed oil, as well as pasta foods have a VAT of 5%. Finally for pharmaceuticals, books, and magazines a VAT of 4% is charged. The tax rate will be shown on the invoice.

If you wish to receive a tax refund, you just have to fulfill the following conditions:

There is no minimal purchase amount to apply for a VAT refund.
Buyers who are permanent residents in a non-EU country can apply for a VAT refund.

What kind of regulations apply for tax refund products?

1) The tax refund for services is not possible. The VAT for all other products can be refunded.
2) The purchased goods have to stay unopened and unused and must be taken out of the country. The limit to receive a Customs stamp for purchases made in Spain is 3 months plus the issuing month of the Tax-Free Form.
3) The goods have to be taken along in the tourist’s personal luggage (hand luggage or checked-in luggage).

Remember: You are eligible for a refund if you purchased the goods yourself, left them unopened and carried them with you in your luggage back to your home country.

About Spanish e-Customs – DIVA

Since 2016, the Spanish Tax Authorities have been gradually implementing the system of DIVA for the electronic customs clearance at major airports. This simplifies the customs procedures. Travelers can just go to the DIVA self-service kiosks to validate their tax-free forms and directly board their plane without having to go to the customs office.

Verification process for DIVA e-customs in Spain
1.Go to the DIVA kiosks at your departure point in Spain.
2.Follow the instructions on the screen, you can change the language if needed.
3.Scan the barcode on your DIVA Tax-Free Form.
4.When you receive the success prompt, it means you have received your customs stamp and you are free to board your plane.

If you received a red non-validated prompt, please take your purchased products, Tax-Free Form, sales tickets, passport and boarding pass to the Customs counter for inspection.

Please be aware that:
a.If your form does not have the DIVA logo printed on it, or the validation was not successful, you should go to the Customs office counter and apply for a manual export stamp.
b.If your form was rejected by the DIVA kiosk, you will not be able to receive Customs approval in any other EU country.

Three Easy Steps With TAX FREE EASY:

1. Receive the tax refund form
   When you pay for your purchase at the store, please receive the TFE tax refund form. Make sure that your personal information on the form are correct and sign the form on the designated line.Please check if all invoices have been stapled or glued onto the back of the TFE tax refund form. Sending a valid invoice together with the tax refund form is a necessary precondition for receiving a tax refund.Name, nationality and passport number are the necessary information on the form. If you fill in your mobile number, we can contact you immediately in case there is a problem with your refund documents.
2. Obtain the customs stamp
   When you leave the country, please plan in enough time to go to the customs counter and receive a customs stamp on the refund form – we don’t want your trip to be delayed! According to the regulations, the customs officers are entitled to examine the purchased good. Therefore, please don’t check the luggage in before you visit the customs counter. Please present your tax refund form, together with your valid shopping receipts, passport and relevant purchased goods at the customs service counter upon departure. Please note that a tax refund form with unclear or invalid customs stamp cannot be refunded.
3. Send the tax refund form
   After the TAX FREE EASY tax return from was stamped by the customs staff, you can place the completed tax refund form together with the purchase receipts into the prepaid envelope and seal it. Please then follow the instructions on the envelope and either drop it into an ordinary mailbox at the airport or return it by mail after being back at your residence. All related costs will be borne by us.

Useful tips:

1. Customs stamp necessary
   For receiving a tax refund, it is mandatory that the refund form has a customs stamp.
   Note: If the customs counter is not open because it is too early or too late, please do not worry. There will always be a notice with contact information. You can contact the officer on duty and they will process your tax refund form.
2. Original invoice needed
   The original invoice must be attached to the tax refund form when sending the documents to our datacenter. In order to receive a tax refund, a valid and original invoice is a precondition. After having received the customs stamp, please don’t tear the invoice off the tax refund form.
3. Products must stay unopened
   In principle, at the customs counter, the customs officer will check if the product is intact and unopened. This is the case for any product, also food, medicine, candy etc. If the product has already been used or is open, the customs officer will refuse to place a customs stamp on the refund form. Without a valid customs stamp, you are not entitled to receive a tax refund.