VAT refund

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

2. 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:

   • Passport.
   • The receipts and the DIVA form.
   • The goods for which you are requesting the refund. Without goods, there is no stamp.
   • Boarding card or ticket.

   Using the DIVA screens

   • Select the language.
   • Scan the barcode on the form with the optical reader.
   • The system can give two results:
     - Your DIVA tax free form has been stamped.. The processing is finished.
     - Your DIVA tax free form cannot be validated. In this case, you must go to the Civil Guard’s receipt stamping office next to the 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

3. Once the validation has been confirmed on the screen or at the office, you can obtain the refund directly at the Tax Free offices in the boarding areas..

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.