2026 New features in the DIVA

To obtain a refund of the fees VAT Supported by purchases made by travelers in Spain, when obtained through a collaborating entity, can only be obtained through those that have been previously authorized by the AEAT. 

In this case, travelers will present the electronic refund documents endorsed by Customs to these entities, which will pay the VAT paid on the purchase of the goods less the corresponding authorized commission.

You can consult the list of entities authorized to act as collaborators in the following list published on Electronic Headquarters.