Residents in the Canary Islands, Ceuta and Melilla
We inform you how to recover the VAT paid for purchases you have made in the peninsula or the Balearic Islands.
VAT refund. Residents in the Canary Islands
Upon arrival in the Canary Islands, you must go to the corresponding Customs office at the airport/port for the manual stamping of the Electronic Reimbursement Document (DER) and the presentation of the purchased goods. This manual sealing must be carried out within three months following the purchase.
The refund of VAT under the traveler regime is subject to the prior settlement of the IGIC , a procedure that can be carried out on-line through the Electronic Headquarters of the Government of the Canary Islands using Form 040, to which the DER previously stamped by Customs must be attached.
Subsequently, the ATC will send the copy of the DER and the IGIC settlement so that, from Customs, digital sealing is carried out.
The traveler will send the Electronic Reimbursement Document (DER) electronically endorsed by Customs to the supplier, who will return the fee charged within the following fifteen days by check, bank transfer, credit card payment or other means that allows credit. the refund.
The refund of the Tax may also be made through collaborating entities, authorized by the State Tax Administration Agency. Travelers will present the electronic refund documents endorsed by Customs to these entities, which will pay the corresponding amount, stating the traveler's agreement.
No. The entire procedure is recorded electronically and it is an essential requirement that the operation be documented in an Electronic Reimbursement Document.
If you meet the rest of the requirements and, as long as you can prove the entry into the Canary Islands of your purchases within 3 months following their purchase (you must request that your purchases be verified at the time of arrival, at the time disembarking), you can ask the seller to issue you the Electronic Refund Document (DER) afterwards.
No. The entire procedure is recorded electronically and it is an essential requirement that the operation be documented in a DER .
However, the sales establishment cannot deny your right to obtain a refund nor can it refuse to issue the DER. THE seller must issue the corresponding invoice and, in addition, a DER, available in the Electronic Headquarters of the State Tax Administration Agency, in which the purchased goods and, separately, the corresponding tax will be recorded.
Thus, the issuance of the DER by the seller is not configured as an optional or discretionary circumstance for the seller, but as an authentic legal obligation located at the same level as the obligation to issue invoices.
The seller's refusal to issue the DER, to which he is legally and regulatory obligated, could be considered a tax controversy for the purpose of the consultant being able to file the corresponding economic-administrative claim before the Economic-Administrative Court.
Neither the VAT nor the IGIC regulations regulate this period. However, it should be noted that the traveler's request may imply the seller's obligation to rectify the passed-on fees, for which a maximum period of 4 years is established from the moment in which the Tax corresponding to the operation was accrued.
In accordance with the above, the traveler must send the invoice to the supplier before four years have elapsed from the accrual of the operation documented therein, so that said supplier can comply with the obligation to rectify the fees charged recorded therein. . After this period, the supplier will not be obliged to rectify said fees or return the amount thereof.
Therefore, the settlement of the IGIC and the compliant visa from Customs must be made available to the seller within 4 years of the purchase.
Please note that, since the procedure is electronic and there is a maximum period of 3 months for purchases to arrive in the Canary Islands, registering operations outside of this period requires manual actions that can lengthen the processing by several days.