Who qualifies
Non-EU travelers
You must be habitually resident outside the EU, Canary Islands, Ceuta, and Melilla.
Tax Refund in Spain for Tourists
How VAT refunds (Tax Free Shopping) work in Spain: who qualifies, how DIVA validation works, and what to do at the airport or port before you leave.
Time limit
3 months
Goods must leave the EU within three months after purchase month.
Minimum spend
No legal minimum
Current AEAT guidance states no statutory minimum purchase amount.
Validation
DIVA
Validate electronically at kiosks/customs before departure.
Step-by-step: from shop to refund
The process is mostly digital, but timing and document checks still matter.
- 1
Ask for the electronic refund document when you buy
At the shop, request the traveler VAT refund form (electronic DER/DIVA record) and keep your invoice. Carry your passport and check that your name and document details are correct. - 2
Validate the refund before leaving the EU
At the airport or port, validate your form through DIVA kiosks/customs before you check in luggage containing the goods. Customs can ask to see goods, invoices, and travel documents. - 3
Collect your money from the operator or retailer
After validation, the refund is processed by the shop or collaborating tax free operator. Payment method and timing depend on the operator conditions and your refund option.
Eligibility and common scenarios
| Scenario | Eligible? | Reason |
|---|---|---|
| Clothes, electronics, or cosmetics carried in your luggage | Usually eligible | If you are a non-EU resident traveler and complete DIVA validation within deadline. |
| Hotels, restaurants, taxis, or museum tickets | Not eligible | These are services consumed in Spain, outside the traveler VAT refund scheme. |
| Goods leave the EU more than 3 months after purchase month | Not eligible | AEAT requires export within three months after the purchase month. |
| Small purchase amount | Possible | Current official guidance indicates no legal minimum purchase amount. |
| Traveler resident in Canary Islands, Ceuta, or Melilla | Not eligible | AEAT excludes habitual residents of these territories from this traveler refund scheme. |
Official websites to use
AEAT traveler VAT refund guide
Official explanation of eligibility, DIVA process, and legal criteria.
Open AEAT pageDIVA FAQ and practical notes
Updated AEAT FAQ with practical answers on traveler VAT refund cases.
Open FAQDIVA kiosks and customs points
Official list of airports and ports with DIVA equipment and customs offices.
Open list