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Tax Free Shopping in Spain
(VAT) to foreign tourists
The processing of the VAT refund must be made before the customs authorities of the last airport of exit from the territory of the Community. In no case, this Consulate General will intervene in the processing of the VAT refund.
The Law establishes two possible systems of reimbursement:
The traveler himself sends the invoice issued by the trade and filled by the customs office to the establishment where he made the purchase, who will then return the quota passed on within the next fifteen days by check or bank transfer. This system will recover all VAT paid.
The reimbursement through collaborating entities, authorized by the AEAT, under the conditions established and in exchange for a commission set by regulation according to the table below (this table applies to purchases made in Spain)
The difference between the VAT paid and the resultant to return is the commission of the collaborating entity.
In the case of purchases in other EU countries, the collaborating entity will apply the tables corresponding to the country where the purchase invoice was issued.
In the rest of the countries of the European Union the system is similar, varying the amounts of return as the applicable VAT percentages are different.
Is there a minimum refund application amount?
The total amount of tax in the refund application may not be less than €400 (in the case of quarterly applications) or €50 (in the case of annual applications).
To which period can the refund application refer?
The refund application may comprise the taxable amounts charged during a calendar quarter or over a calendar year. It may also refer to a period shorter than a quarter in the case of a series of transactions carried out in a calendar year.
Upon filing a refund application referring to a specific period, any invoices not included therein shall be included in a separate annual application.
What is the deadline for filing my refund application?
The period for filing the refund application starts on the day following the end of a calendar quarter or calendar year, as the case may be, and ends on 30 September of the year following the calendar year in which the referenced tax amounts were charged.
How and where can a refund be requested?
1st.- Requests for the refund of Value Added Tax paid in a territory subject to Spanish tax by Employers or Processionals established in another Member State.
2nd.- Requests for the refund of Value Added Tax paid in a territory of another Member State different from Spain by Employers or Established Professionals in the territory where the tax is applicable.
3rd.- Requests for the refund of Value Added Tax paid in a territory where Spanish tax applies by Employers or Professionals Established in the Canary Islands, Ceuta and Melilla.
4th.- Requests for the refund of Value Added Tax paid in a territory where Spanish tax applies by Employers or Professionals established in third party countries with which a reciprocity agreement is in force or without a reciprocity agreement in force for certain goods and services.