As of September 6, 2022, a new procedure has been implemented for the electronic issuance of Electronic Refund Documents (DER) in which it appears that the traveler is a resident of the Canary Islands.

The procedure can be summarized in 3 steps:

1 Sealing of the DER at the port/airport of entry:

Upon arrival in the Canary Islands, the traveller must present the goods acquired on the Peninsula or in the Balearic Islands and the DER at the corresponding Customs/Tax Clearance office at the airport/port of entry. The official, after checking your identity and the goods documented in the DER, will proceed to manually stamp said document, recording the date of entry.

2 Liquidation of IGIC.

The refund of VAT for travellers is subject to prior settlement of IGIC. The traveller will have to declare the import of goods for IGIC purposes using form 040, and the DER, which will have been previously stamped by Customs, must be attached to this declaration. The Canary Islands Tax Agency (ATC) will verify this stamp before issuing the corresponding IGIC settlement, and may recognize, where appropriate, the right to any type of exemption or franchise.

3 Digital sealing of the DER by customs.

Subsequently, the ATC will periodically send the list of DERs and IGIC settlements issued for imports of travelers so that Customs can proceed with the digital sealing of the DERs.