Refund of money paid for VAT on purchases

You can only request a refund from the business that sold the goods or, on its behalf, from an entity duly authorized by the Tax Agency to act as an intermediary in the VAT refund procedure for travelers.

The following:

• Global Blue EspañaSA (formerly European Tax Free Shopping Spain SA)

• Planet Payment Spain SAU (formerly Cashback and Premier Tax Free)

• Epay Taxfree (Innova Tax Free Spain SL)

• CaixaBank

• Open RefundSL

• Comercia Global Payments Payment Institution SL

• El Corte Inglés Finance Company, EFC

• Travel Tax Free, SLU

• S21 TAX FREE, SL

• HISPANIA TAX FREE, SL

• B FreeTax BackSL

• Safety Tax Free Spain, SL

• Wiblink, SL

• WOONIVERS SPAIN, SL (formerly GetrefundSL)

• Traveleasy GmbH

• Pucela Brain Storm, SL

• Yourtaxback, SL

• Upshop Tax Free España, SL

• Pie Systems Spain, SL

• To come back

In order for a collaborating entity to process a VAT refund, it must follow the following procedure:

1. Once the traveler has correctly obtained their DER visa upon leaving the territory, they will present it to the corresponding collaborating entity, which can be done at refund points or electronically.

2. The collaborating entity will check the DER visa.

3. Once verified, the collaborating entity will pay the traveler, noting the traveler's agreement, the Tax stated in the electronic refund documents, deducting from said amount the commission that should be applied according to the refund table approved for this purpose in Order HAP/2652/2012, of December 5. The collaborating entity must inform the AEAT that the payment has been made. In any case, the traveller may choose to request a refund of the VAT incurred directly from the supplier.

4. Finally, the collaborating entity will send the DER to the seller.

Order HAP/2652/2012 establishes the minimum amount to be paid to travellers by the collaborating organisations. There is nothing to prevent, within these margins, the collaborating organisations from establishing different amounts to be refunded depending on the means of payment chosen by the traveller.

It also establishes the minimum amounts that the collaborating entity must return to the traveler, regardless of whether they act through an agent or not.

Once the electronic refund document has been stamped, the supplier or the collaborating entity must check that it has been endorsed using the procedure on this page or via the web server, before proceeding with the VAT refund.

Once the amount due has been reimbursed to the tourist, they shall electronically communicate that such payment has been made.

In the case where the stamping has taken place in another Member State and therefore through a manual procedure, the supplier or the collaborating entity shall check that the stamp is on the refund document and shall also electronically report the VAT refund.

Once the supplier has made the refund of the fees to the traveler in a sufficiently accredited manner, the supplier obtains the reimbursement of these fees from the Tax Administration by submitting a form 308.

The submission of the self-assessment with request for refund by taxpayers under the equivalence surcharge who have made refunds to exporters under the travelers' scheme will be made in the first twenty calendar days of the month following the end of each quarter of the year, except for the one corresponding to the fourth quarter, which will be submitted during the first thirty calendar days of the month of January of the following year.

In the form 308 submitted, only tax payments that have been reimbursed by the taxpayer in the quarter to which the form refers may be computed.