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.
If you are the owner, you must present the following to Firearms Control Unit (Intervención de Armas):
You must validate the DIVA tax free forms you were issued at the establishments at the interactive terminals in the check-in areas of the airport.
How the airport's DIVA terminal works:
If it is validated correctly, the following message will be shown on the screen (a physical document with the result of the validation is not issued):
“Your DIVA tax free form has been stamped. The VAT can be refunded. Contact the tax free operator or the place where you made your purchase.”
You may request the refund at a tax free operator (generally located in the boarding area after passing through security) or at the shop where you made your purchases.
If there was an error in the validation process, you must show the documentation and goods to agents at the Civil Guard's Invoice Stamping Office (Oficina de Visado de Facturas) at the customs desk. The following message will be shown on the screen:
“Your DIVA tax free form cannot be validated. Please go to the customs desk.”