The new operation of Tax Free

    There is a new modification about the way IVA is refunded to the purchases made by travelers. We can find this new regulation at the article 9 of the IVA Regulation, modified by Royal Decree 1075/2017, of December 29. It will be voluntary until January 1, 2019, then it will become mandatory. On the website of the AEAT you can find the new system called DIVA. This consists in the digitalization of the stamping of the tax free exit test. The Spanish customs may electronically seal the invoices/reimbursement forms submitted by travelers at the time of departure from the European Union. You are entitled to a refund if you:
  • Have your habitual residence outside the European Union (or in the Canary Islands, Ceuta or Melilla).
  • The goods acquired do not constitute commercial shipments and leave the EU within the three months following their purchase.
  • And, in addition, the total value of the goods purchased is higher than € 90.15 (including taxes) on each invoice
  1. Ask for a “DIVA form” at the shops where you are making your purchases, and if they are not yet using it, keep the complete invoice.
  2. Upon arrival at a port or airport, go to the customs’ stamping area:
  • With DIVA you will be able to use the automatic machines with easy-to-follow instructions.
  • If you do not have a DIVA form, speak to the customs staff, who will check that the requirements are met and stamp the invoices manually. Remember to carry with you:
  • Your passport.
  • The invoices for your purchases or the DIVA form.
  • And the goods for which you are requesting the refund (PLEASE NOTE: without the goods there can be no stamp).
  • Your boarding card or your ticket with your travel route.
  1. Afterwards, you may request your money at the tax free company in the boarding area (subject to a commission) or directly from the shop where you made your purchases. In this latter case, you must send the stamped invoice or the identification number of the DIVA form.

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