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.

From today, it is possible to submit documents related to the DER by identifying yourself with the CSV of the document without needing to have a NIF.
 
You can check the procedure through the following route on the AEAT website: 

Home > Travelers, posted workers and cross-border workers > VAT refunds for traveler purchases (DIVA) > Featured procedures > All procedures > Respond to requests, submit claims and/or provide documents or supporting evidence
 
It will be necessary to complete the DER CSV (TAX FREE FORM) that appears at the end of the document. Using this procedure involves submitting a communication that will be processed by the competent bodies in a timely manner. "

Due to the significant increase in travelers during the summer season, please note that waiting times at both kiosks and ticket windows will increase considerably.

That is why it is recommended to arrive at the airport at least 3 hours before the flight departure or 2 hours before the departure of the ferry or cruise ship, as the procedures to validate the VAT refund form can take a long time.

Please note that once you leave the European Union without having validated them, you will no longer be able to obtain a VAT refund, so it is your responsibility to arrive in time to stamp your DERs before departure.