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Other Issues

To get a VAT refund on your purchases, you must have your habitual residence outside the territory of the European Union.

You must be the one to prove, by any legally valid means of proof, that you actually reside outside the European Union. As an example, you can provide your passport, identity document, a certificate of registration in another country, a certificate of registration in the Consular Registry of Spaniards residing abroad, a Green Card or any other resident card from a state outside the European Union.

However, keep in mind that when your passport does not show your usual residence or address, you must present other means of proof that prove it (Judgment number 1687/2022 of the Supreme Court, Administrative Litigation Chamber, Second Section). In any case, it is the responsibility of the seller or supplier of the goods to verify whether the document presented contains this information.

The seller will always verify your identity and your residence outside the European Union at the time of sale. This obligation must be materially fulfilled by the seller in all cases and at the time and place in which the purchase is made.

In general, the provision of services does not generate the right to a VAT refund, as per art. 21. 2 refers only to deliveries of goods.

Exceptionally, a refund of VAT paid for services related to goods acquired that are exported may be obtained when the following conditions are met:

  • They must be services that relate to the good being exported.

  • There must be a direct relationship between the goods delivered and the service provided that is the subject of export (for example, the alteration of clothing by a dressmaker).

  • There must be a proportion in the value of the service in relation to the good delivered.

Citizens of the European Union who reside permanently in a non-EU country may benefit from the exemption under Article 21. 2 of the VAT Law and request a refund of the tax.

Therefore, if you are part of the Spanish diplomatic or consular staff and reside outside the European Union, you are entitled to a VAT refund for travelers, provided you meet the general requirements. Regarding the residency requirement, you will be considered a non-resident regardless of whether you are considered a taxpayer for the purposes of Personal Income Tax, provided that you prove your habitual residence outside the European Union at the time of purchase.

It will depend on your destination.

When the point of departure is located in the Peninsula or the Balearic Islands, it is not necessary to carry the paper form.  You can stamp your DER directly from your electronic device at the corresponding kiosk. However, it is recommended that stores provide a paper copy of the DER in case you leave with your goods through a Member State other than Spain.

When your destination is the Canary Islands, Ceuta or Melilla, you need to bring the paper form to complete the procedures, as the visa is processed manually by DIVA staff.

Yes, you need to carry the invoice or document proving the right to a refund on paper so that Customs can stamp it with the corresponding seal, which will certify the effective exit of the goods from the EU.

It will depend on the case.

Article 44 of the General Tax Law establishes:“minors and incapacitated persons in tax relations arising from activities whose exercise is permitted by the legal system without the assistance of the person exercising parental authority”.

That is, it will be necessary to analyze whether in each case the minor would have sufficient capacity to acquire the asset in question.

Among the elements that must be taken into account to assess the child's capacity, the following stand out:

  • The child's age. In general, children under 10 years of age (0-9 years) are considered to lack the capacity to make purchases.

  • The nature and quantity of the goods, taking into account that the goods must be intended for their personal or family needs, so they must be related to the needs and habits of the minor.

  • Purchase frequency.

No, the right to a VAT refund does not apply to those derived from the supply of goods intended for equipment (e.g. tires, fuel) or supplies for any means of transport for private use.

Only if the sales establishment is able to verify the identity. This is because it is an essential requirement that the business reliably prove the identity and residence of the traveler outside the European Union at the time of sale.

In the case of online purchases, this requirement cannot be met, since sending the documentation by mail is not sufficient to prove identity. The only scenario in which it would be admissible is if the product is collected in store, at which point the traveler's identity should be verified and the DER issued.