Spanish VAT rates – No Minimum Amount (since January 2018)
- 21% Standard VAT rate
- 10% Food
- 10% Optics – Glassware and sunglasses
- 4% Medicines and pharmaceutical
- 4% Books and magazines
Spain, with its rich history, vibrant culture, and breathtaking landscapes, is a popular destination for travelers from around the world.
For those who love to shop, Spain offers a diverse range of products, from exquisite fashion and artisanal crafts to delectable food and wine.
Now, if you are a non-resident (from outside the EU) traveler visiting Spain, you may very well be eligible to claim a Value Added Tax (VAT) refund on your purchases!
In this article, we explain how to claim a VAT refund in Spain (VAT is known as IVA in Spain), being able to get back up to 21% in VAT.
VAT Refund Calculator Spain
| Refund | Percentage | VAT Rate |
|---|---|---|
| € 0.00 | 21% | 21% |
“Credit card refund will refund fully from the document I received from the shops.” (Shopper in Barcelona, opted for mailin form instead of cash pay-out at airport.)
Understanding Tax Refund Calculations
Understanding how tax refunds are calculated is crucial. While it might seem that a 20% VAT refund would result in a 20% reimbursement from your purchase, it’s not quite that simple. The calculation follows this pattern: Starting with 100 Euro + 20% equals 120 Euro. However, 120 Euro – 20% doesn’t equal 120 Euro. Instead, it’s 120 Euro – 16.66% which equals 100 Euro.
Keep in mind that the tax refund amount will be further reduced after accounting for administration fees.
The VAT Refund Requirements
As a non-resident traveler (non-EU resident), you are eligible to claim VAT refunds on your purchases made in Spain. However, there are specific criteria you must meet.
Criteria for a Spain VAT refund:
- Be a non-European Union resident
- No minimum spend amount is required (before it was min €90,16)
- The goods purchased must be for personal use, i.e.
the purchases must be noncommercial in nature. - You must return to your country of habitual
residence with the goods purchased within three
months from the date of purchase.
From here there are two ways: You follow the process yourself or use a Tax Service.
How to get your VAT refund in Spain
To get the VAT refund, you need to obtain a tax refund from the store at the time of your purchase.
In Spain, the entire refund process of VAT to travelers is digital, through the system DIVA of the Spanish Tax Agency.
The DIVA system was developed by the Spanish tax authorities to enable the digital stamping of departure proofs for tax-free requests.
For this reason, it is important that, when making your purchases, you ask the seller for the electronic form Tax Free (called “electronic refund document” in Spain, or by its abbreviations DER)
The store attendant will ask for your passport or passport number, name, last name, and country information, and they will add all this information to the DIVA.
To obtain a tax refund at the airport, you will need the following:
- Your passport
- DIVA / Tax-free form
- Travel documents / Your boarding pass
- Products you have purchased
If you want to get a tax refund at the airport, it is advisable to be there 30 minutes before your flight. If you have a regular tax-free form, you should go to the tax-free office and ask the police to approve the form before checking in your luggage. They will ask you to fill out a form. The police may want to see the products you have purchased, so make sure the products are easily accessible.
If you have an electronic tax refund form (DIVA), you should go to a DIVA terminal/kiosk and scan the DIVA barcode with the barcode reader. After your tax refund is approved, you should proceed through security and go to the tax-free office to collect your tax refund. Here, you can receive your VAT refund by showing your approved tax form to the officer.
You can also send the invoices to the stores where you purchased the goods after approval. In this case, the store will refund the VAT you paid for the goods (Or use one of the services that pay your VAT claim immediately, for a fee. Often they are also found at the (air)ports), if not, online).
First, go to the Customs Office to show your exporting goods BEFORE you check-in your luggage!
VAT Refunds Barcelona Airport
Terminal 1:
Opening times: 24 H customs
Location:
Mail approved tax refunds from Barcelona Airport:
Mailboxes are found in front of the Customs VAT office in terminal 1.
Terminal 2:
Location:
Tips and Advice
- Only permanent residents of non-European countries can claim VAT refunds for their purchases in Spain.
- If your next destination is another European Union country, you cannot claim VAT in Spain. You must request your VAT refund at the last airport before leaving the European Union.
- The main VAT rate is 21%, but certain products may have rates of 4% and 10% applied.
- You must have the form validated by customs within 3 months of the purchase.
- You must leave the European Union within 3 months to receive the VAT refund.
- VAT refunds can only be received for personal purchases; business purchases are not eligible for a VAT refund.
- The tax-saving applies only to exportable items, meaning it does not apply to restaurant or hotel bills or food items, as these are consumable goods.
For more info, see the Spanish Tax Office website
Shop at Participating Retailers
When shopping in Spain, look for stores that display the “Tax-Free Shopping” logo. These are participating retailers that offer VAT refunds to non-resident travelers. Shopping at these establishments will ensure a smooth VAT refund process.
The vast majority of shops in, for example, Barcelona, have signed up for the ‘tax-free shopping’ service (approximately 90%). This service is designed to make claiming the VAT you pay on items purchased in Spain effortlessly. Many stores offer a TAX-FREE service, but not everyone displays the TAX-FREE SHOPPING logo on their storefront.
These stores have the (DIVA) tax forms ready and fill them in for you, for a smooth VAT return upon leaving the EU.
Submit Your Spain VAT Refund Form
After receiving the customs stamp, you can proceed to submit your VAT refund form. There are different methods to do this:
a. On-the-Spot Refunds: Some airports and major tourist areas offer on-the-spot refund services. You can receive your refund in cash or have it credited back to your credit card immediately at designated VAT refund counters (The Official Tax Office will do this for free, commercial ones for a fee ).
b. Mail-in Refunds: If on-the-spot refunds are not available, you can mail your stamped VAT refund form to the refund processing center (Tax authority). Ensure you have the correct address and sufficient postage.
c. Digital Refunds: Some refund providers (for a commission) may offer digital refund options. You can scan and upload your stamped VAT refund form and receipts through their website or mobile app for processing.
Processing and Receive Your Refund:
The VAT refund processing time can vary, but it typically takes a few weeks. If you opted for an on-the-spot refund, you would receive your money immediately. For mail-in or digital refunds, the money will be returned to your credit card or bank account once the refund is processed. This can take up to three months.
Leaving Spain by cruise, car, or train.
If you are not leaving Spain by plane, the claiming procedure is slightly different because you cannot redeem the VAT checks (DIVA forms) in Spain for immediate cash.
If you are leaving Spain using another mode of transportation, ask for a special VAT envelope at the store where you make your purchases. The Spanish name for this envelope is “Sobre.” You can then simply collect your VAT checks (and later send them to the Spanish Tax office)
Before leaving Spain, for example, by cruise, go to the customs office in the port terminal (or wherever the customs office is located upon your departure from Spain) and have them stamp your DIVA forms for you. You must do this before leaving Europe. Upon returning to your country, send the VAT checks to the office in Madrid with the special envelop you received from the store.
Then wait for the payment to your bank account or credit card. (Alternatively, use a commercial VAT refund collector for quick payment, minus their fee)
If you are not departing by plane, you cannot go to the airport to exchange your VAT forms for cash. This service is only available for people leaving Spain by plane.
Sending your VAT Refund requests after leaving Spain (with a validated tax form)
When sending your VAT refund request, you have various options to receive your money. You can choose to receive a check or have the amount transferred to your bank account. These options are available on the form you send back to the VAT office. It is best to opt for a bank transfer as most banks charge a significant amount to cash an international check – in Spain, it can be around €30.00.
It takes approximately 3 months to process your refund request and receive your money from the Tax office.
You follow the same procedure as described for departing by cruise if you are leaving Spain in any other way, such as by train or car. However, in these situations, you must have your vat forms (Diva) cheques stamped at the customs office before leaving Spain.
Keep Your Receipts and Documents
Throughout the process, it’s crucial to keep all your receipts, the VAT refund Spain form, and customs validation documents. These records will serve as evidence of your purchases and eligibility for a refund.
Conclusion
Claiming VAT refunds in Spain can be a rewarding experience for travelers who love to shop and traveler that don’t like to pay unnecessary taxes.
By following this step-by-step guide, you can navigate the VAT refund process with ease and make the most of your purchases while exploring the captivating beauty of Spain. Keep all necessary documentation, and validate your VAT refund form (DIVA) before leaving the country.
Happy shopping and enjoy your VAT refund experience in Spain!
Frequently Asked Questions
The following questions and answers are from the Spanish Tax Office website.
IF YOU HAVE NOT BEEN ABLE TO CARRY
OUT THE CUSTOMS PROCEDURES IN
SPAIN
Can I obtain a VAT refund even though I have not
been able to go to the customs services to
process it before leaving Spanish territory
(mainland and Balearic Islands)?
No, you cannot. This procedure is required by law
as a prerequisite for obtaining the VAT refund Spain.
(which goes against the EU’s Vat return policy)
What should I do if I leave the territory of the
European Union through an EU Member State
that is not Spain?
You must request the validation of your DIVA
forms from the competent authorities of the
Member State through which you exit the
European Union, and subsequently send them to
the Spanish retailer who issued them or the TAX
FREE operator involved in the operation.
WHEN should I validate the DIVA forms?
Before the end of the third month following the
month in which you purchased the goods, and upon
leaving the European Union. Remember that you
must take your purchases with you (and they must
not be checked in with your luggage before the form
is validated).
HOW can I validate my DIVA form?
You may validate your forms in Spain directly using
the DIVA interactive terminals, without having to go
through customs.
What SHOULD I DO if there are no interactive DIVA
terminals at my exit point from Spanish territory,
or if my purchase was made in an EU Member
State other than Spain?
Go to the customs services office.
WHERE can I find a DIVA interactive terminal?
The DIVA interactive terminals can usually be found
close to the customs offices at exit points from
Spanish territory (international airports, seaports,
and land borders).
| REGION | LOCATION | OPENING HOURS |
|---|---|---|
| MADRID | MADRID AIRPORT – BARAJAS | TERMINAL 1: 7 am to 10 pm |
| TERMINAL 4: 7 am to 10 pm | ||
| TERMINAL 4 SATELLITE: 24 H | ||
| ANDALUCIA | SEVILLE | AIRPORT: 24 H |
| MALAGA | AIRPORT: 24 H | |
| PORT: 9 am to 2 pm | ||
| CADIZ | LA LÍNEA (LAND CUSTOMS): 9 am to 9 pm | |
| ALGECIRAS (PORT): 24 H | ||
| TARIFA (PORT): 24 H | ||
| JEREZ DE LA FRONTERA (AIRPORT): 24 H | ||
| CADIZ (PORT): 24 H | ||
| GRANADA | GRANADA (AIRPORT): 7 am to 9 pm | |
| ALMERÍA | MOTRIL (PORT): 6:30 am to 10 pm | |
| ALMERÍA: 24 H | ||
| ASTURIAS | ASTURIAS AIRPORT: 6 am to 12 am | |
| CANTABRIA | SANTANDER AIRPORT: | SERVICE PROVIDED WHEN THE TRAVELER PRESENTS FOR BOARDING |
| SANTANDER PORT: | SERVICE PROVIDED WHEN THE TRAVELER PRESENTS FOR BOARDING | |
| VALENCIA | ALICANTE | AIRPORT: 24 H |
| PORT: SERVICE PROVIDED WHEN THE TRAVELER PRESENTS FOR BOARDING | ||
| CASTELLÓN | AIRPORT: 8:30 am to 2:30 pm | |
| VALENCIA | AIRPORT: 24 H | |
| PORT: 8 am to 10 pm | ||
| CATALUÑA | GIRONA | GIRONA-COSTA BRAVA AIRPORT: 6 am to 10 pm |
| LLEIDA | LA FARGA DE MOLES: 24 H | |
| BARCELONA-EL PRAT DE LLOBREGAT | TERMINAL 1: 24 H R fiscal / 24 H customs | |
| TERMINAL 2: 6:30 am to 10 pm R fiscal / 9 am to 9 pm customs | ||
| BARCELONA PORT | CRUISE TERMINAL: SERVICE PROVIDED WHEN THE TRAVELER PRESENTS FOR BOARDING | |
| TARRAGONA | AIRPORT (REUS): SERVICE PROVIDED WHEN THE TRAVELER PRESENTS FOR BOARDING | |
| PORT: SERVICE PROVIDED WHEN THE TRAVELER PRESENTS FOR BOARDING | ||
| ISLAS BALEARES | PALMA | AIRPORT: 24 H |
| MENORCA | AIRPORT: 7 am to 12:30 am | |
| IBIZA | AIRPORT: Winter: 6 am to 12 am / Summer: 24 H | |
| MURCIA | REGION OF MURCIA (CORVERA) | AIRPORT: 24 H |
| CARTAGENA | PORT: SERVICE PROVIDED WHEN THE TRAVELER PRESENTS FOR BOARDING | |
| País Vasco | VIZCAYA | BILBAO AIRPORT: 5:30 am to 12 am |
| PORT: 3 hours before departure | ||
| ALAVA | AIRPORT: 24 H | |
| GUIPUZCOA | AIRPORT: 24 H | |
| GALICIA | SANTIAGO DE COMPOSTELA | SANTIAGO AIRPORT: 24 H |
| VIGO | AIRPORT: 24 H | |
| PORT: NOT AVAILABLE | ||
| A CORUÑA | AIRPORT: 7 am to 10 pm R fiscal / | |
| CUSTOMS Mon-Fri 9 am to 2 pm | ||
| PORT: SERVICE PROVIDED WHEN THE TRAVELER PRESENTS FOR BOARDING | ||
| FERROL | PORT: 6 am to 10 pm R fiscal / | |
| CUSTOMS Mon-Fri 9 am to 2 pm | ||
| VILLAGARCIA DE AROUSA | PORT: NOT AVAILABLE | |
| NAVARRA | PAMPLONA | AIRPORT: Mon-Sun 5 am to 12:30 am |
| CANARIAS | FUERTEVENTURA | AIRPORT: 7:30 am to 10:30 pm – daily R. Fiscal |
| PORT: Mon-Fri 9 am to 2 pm at the Customs Office | ||
| LANZAROTE | AIRPORT: Mon-Fri 8 am to 2 pm Fiscal Receipt | |
| PORT (no fiscal receipt): Mon-Fri 9 am to 2 pm at the Customs Office | ||
| GRAN CANARIA | AIRPORT: 24 H | |
| PORT: Mon-Fri 9 am to 2 pm at the Customs Office | ||
| Sat, Sun, and holidays: 24 H | ||
| LA PALMA | AIRPORT: Mon-Fri 9 am to 2 pm at the Customs Office | |
| PORT: Mon-Fri 9 am to 2 pm at the Customs Office | ||
| TENERIFE | TENERIFE NORTH AIRPORT: 7 am to 11 pm – daily R. Fiscal | |
| TENERIFE SOUTH AIRPORT: 24 H | ||
| PORT: Mon-Fri 9 am to 2 pm and 4 pm to 7 pm. | ||
| Emergencies 24 H. | ||
| ARAGÓN | ZARAGOZA | AIRPORT: 24 H |
Sources: