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Tax-free shopping in Spain

Yes. Visitors who live outside the EU can get back about 12–15.7% of the price by claiming the VAT (IVA) refund before they leave.

VAT (IVA)
21%
Minimum spend
None
Net refund
12–15.7%
Refund at till
No

Who can claim

  • Your habitual residence is outside the EU (residence decides, not passport).
  • You buy for personal use or as gifts, not resale.

How to get the money back

  1. Show your passport at the till and ask for an electronic tax-free form (DER).
  2. Keep the goods unused and with you.
  3. At your last EU exit point, scan the form's barcode at a DIVA kiosk before check-in.
  4. Green tick: done. Red cross: take the form and goods to the customs office.
  5. Collect the refund from the operator or retailer by the method you chose.

Where to validate: At a DIVA kiosk (or the customs office if it shows a red cross) at your LAST EU exit point, before check-in.

Deadline: Goods must leave the EU before the end of the third month after the month of purchase (e.g. bought in June, export by 30 September).

Paid out as: Card; Cash at airport refund desk (extra fee)

Visiting several EU countries? Validate at your last EU exit, wherever you bought the goods.

Not refundable

  • Services (hotels, restaurants, car hire)
  • Goods for commercial use
  • Goods used or consumed in the EU

Worth knowing

  • There is no minimum spend since 2018, but operator fees make very small forms barely worth it.
  • In summer the Tax Agency advises arriving at least 3 hours before your flight because DIVA queues get long.

Estimate your refund for Spain

Sources

Rules last checked 24 September 2026. Refund operators and customs can change procedures at short notice; confirm at the store before you buy.