TAX FREE digital stamp
Find out all about DIVA is and its advantages.
DIVA is the system developed by the Spanish State Agency of Tax Administration, for the digitalization of the sealing of the proof of departure from TAX FREE. The Spanish Customs Office can electronically stamp invoices/refund forms presented by travellers when they leave the European Union, as stated in article 21. 2 A) of Law 37/1992, regulating the Value Added Tax.
Since January 1, 2019, it is the only valid system for the refund of VAT of travelers for purchases made in Spain.
The return procedure is more agile with DIVA . The Tax Agency, by having the sales information in advance tax free, you will be able to carry out your checks more efficiently, thereby reducing the waiting time at the sealing point.
It allows the promotion of sales, due to the added value that the DIVA gives to its clients.
You have greater security and traceability throughout the process, since your VAT refund documents are available directly in the Administration system.
It allows for a better management of risks, such that the licit use of this tax benefit is favoured.