VAT refunds for travellers' purchases (DIVA)
Did you know that if you live in a non-EU country and you make purchases in Spain (EU) you can recover the VAT paid on them?
Highlights
VAT tool
Information
News at DIVA
We inform you of everything you need to know about the latest news about DIVA
General information on VAT refunds for travellers
Find out when you are entitled to a VAT refund on purchases made in Spain, how to obtain it.
Purchase invoices and the refund document ERD
Consult the procedure for filling out invoices and the ERD.
Refund of money paid for VAT on purchases
How can you get your money back? Who provides the refund and when? Find out more here
Specific issues on purchases by non-resident travellers in Spain (EU)
Queries raised by travellers
TAX FREE digital stamp
Find out all about DIVA is and its advantages.
DIVA digital stamp for companies
Procedure, technical specifications and manuals for shops
DIVA digital stamp for travellers
Find out about the requirements and procedure for recovering the VAT paid using the electronic refund document.
Residents of the Canary Islands, Ceuta and Melilla
We inform you how to recover the VAT paid for purchases you have made in the peninsula or the Balearic Islands
- Information brochure. Traveler VAT refund (general) (7441 KB - pdf )
- Information brochure. TAV Passenger Return (English) (1.341 KB - pdf )
- Information brochure. VAT refund for travellers (French) (1.337 KB - pdf )
- VAT refund for residents of the Canary Islands (1820 KB - pdf )
- VAT refunds for residents in Ceuta (1882 KB - pdf )
- NI GA 14/2018 of December 10, on the contingency policy in DIVA in the event of a failure of the electronic system of the Tax Agency (129 KB - pdf )
- Frequently Asked Questions. INFORMA
- Frequent questions (689 KB - pdf )
- Ports and airports with DIVA (updated 11/29/24) (16.2 KB - xlsx )
- IT system crash Continuity plans