VAT refunds for travellers' purchases (DIVA)

Information

• Adaptation of the DIVA system to the new tax rates of Royal Decree-Law 4/2024, of June 26

  Adaptation of the DIVA system to the new VAT rates introduced by the publication of Royal Decree-Law 4/2024, of 26 June, which extends certain measures to address the economic and social consequences arising from the conflicts in Ukraine and the Middle East and adopts urgent measures in fiscal, energy and social matters.

• 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