Have your habitual residence outside of the EU (or the Canary Islands, Ceuta or Melilla) and justify it with a valid passport or other legally admitted means of proof.
When shopping you will have had to request the electronic DIVA tax-free form (electronic refund form).
Your purchases must be personal and not for commercial purposes.
You are required to leave the EU within the three months following your purchases.
When shopping, ask the vendor for the electronic tax free form (called the “electronic reimbursement document”).
When leaving Spain, before checking your baggage, 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:
Using the DIVA screens
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 accessing:https://www.agenciatributaria.gob.es/AEAT.sede/tramitacion/ZZ05.shtml