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2024 New features at DIVA

Electronic Pre-sealing is now operational in the Canary Islands

The day September 23, 2025 The new electronic pre-stamping of Electronic Refund Documents will be implemented for residents of the Canary Islands.

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Modification of tax rates of the DIVA system by Royal Decree –Law 4/2024, of June 26

We remind you of the cessation of the validity of the tax rates on Value Added Tax , introduced by the publication of Royal Decree-Law 4/2024, of June 26, which extends certain measures to address the economic and social consequences derived from the conflicts in Ukraine and the Middle East and adopts urgent measures in fiscal, energy and social matters. In addition, new tax rate for olive oil, which is now taxed at 4% .

Reminder of the new version of the DIVA technical guide and new VAT tax rates

When it was indicated in the news from Headquarters on September 17 that the system was being adapted DIVA In addition to the new types, the DIVA technical guide has been updated accordingly.