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. "