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Fulfillment of requirements for obtaining a refund

Find out how to proceed to obtain a VAT refund.

In this case, you will have a DER document that formalizes the refund. You will need to have this document endorsed in the Member State that is the last point of departure from the EU, which may be Spain or another Member State.

In this case, you will have an invoice or other document that proves you have made a purchase eligible for tax free. You will need to have this document endorsed in the Member State that is the last point of departure from the EU, which may be Spain or another Member State.

If it is a document issued in another Member State and your point of departure is Spain, you must go to the stamping office to have it validated manually. It will be verified that you are carrying the merchandise, that it matches what is recorded on the invoice, and that you comply with the rest of the requirements established in the regulation.

If so, your DER form will be processed digitally, without prejudice to paper processing in case of contingency. The process may require additional procedures, so it is recommended to allow a minimum of 3 hours before flight departure or 2 hours before ferry or cruise departure to complete them.

To get your refund,

  • Head to the kiosk at your airport/port of departure

  • Choose the corresponding language

  • Scan the barcode of the ERD with the reader

  • Follow the instructions on the screen

The screen will show you a result:

  • Green tick, the refund is granted, so the processing will be complete.

  • Red Blades, if it is necessary to carry out an additional check, for which you should go to the staff in charge of tax free.

Yes. The processing of DERs issued in Spain at Spanish Customs is 100% digital. Once you have obtained the green Tick at the kiosk, the DER form is validated and no further procedures are necessary. You can contact any collaborating entity or the supplier who delivered the goods to process your refund.

The validation process has not been completed and you must go to the sealing office, where they will validate the DER once the corresponding requirements have been verified.

If further checks are required, you will need to go to the Customs office, so make sure you start this process well in advance of your flight's departure.

The most common reasons why your VAT refund may be denied are the following:

  • Your identity does not match the buyer of the goods listed on the Tax Free form.

  • The goods are transported out of the EU by someone other than you.

  • You have not been able to prove your status as a resident in a non-EU country.

  • It is confirmed that you are a tax resident in Spain or are listed in the municipal register.

  • You have a UK passport but you live in Northern Ireland.

  • You do not present the goods to Customs for control prior to invoicing and shipment.

  • The goods do not correspond to those described in the Tax Free form.

  • It is presumed that the goods you are transporting are a commercial shipment, not for personal use. Authorities may consider it a commercial expedition based on aspects such as the repetition of trips and purchases over time, the quantity of items, the nature of said items, or a purpose other than personal or family use.

  • The goods do not leave the EU VAT territory within three months of the month following the date of delivery of the goods.

  • They are intended for the outfitting or provisioning of private ships or planes, which is not permitted for return.

  • You have consumed part of the goods before leaving the EU territory.

  • You do not present a valid, legible and understandable boarding pass for immediate travel outside the VAT territory of the European Union.

  • The goods are being sent to another airport within the EU without justifying a subsequent and immediate connection to a third country.

  • Submitting a TaxFree form for approval that is not valid for the DIVA system.

  • You do not leave the EU with your goods.

  • You incorrectly stamped the DER (invalid manual stamp from another customs office or the stamping dates and flight tickets do not match).

  • These are exports that are prohibited or subject to restrictions (such as drones that may require a dual-use certificate).

In this case, you will not be able to process the procedure in Spain.

This will happen in the following cases:

  • By air, when you continue your journey in another Member State before leaving the EU or when you have a layover with cabin baggage.

  • By sea, when the next port is in the territory of another Member State.

If your point of exit from the EU is in another Member State, the kiosk might give you back some red blades. In this case, go to the Tax Free staff and request that the DER be returned to its initial state so that you can complete the procedures in a timely manner in the relevant Member State.