IVA/VAT/Sales Tax
When you go shopping in Spain, you pay a tax called IVA on many items. This is the Spanish equivalent of sales tax or VAT, the tax that is added to the price of most goods you purchase in shops. If you don’t live in Spain, you might be able to get a tax refund before you fly back home.
You may be eligible for a VAT (IVA) refund if you
There are three steps to this process:
Find out whether the shop you are in participates in the tax-free scheme. In bigger cities and in touristic areas many shops do. Look out for the tax-free logo and, if in doubt, check with a shop assistant.
Request a tax-free form before you make your purchase. You will need to show your passport and the shop will make a note of your details (full name, date of birth and passport number).
Spain has a digital process for tax refunds, called DIVA (devolución de IVA a viajeros = tax refund for travellers). Therefore, you should be provided with an electronic tax-free form, called DER.
You will need validate your tax-free form before leaving Spain for your country of residence. You can do this at Palma Airport before you fly back home by using the DIVA self-service kiosks located in the level 2 check-in area.
The validation needs to take place before you check in the goods you want to claim your VAT refund for.
Please have the following to hand when you validate your DER form:
In most cases, you should be able to validate your tax-free form at the DIVA terminals. If your validation has been successful, you will get the following message: “The tax free DIVA form is stamped. Tax can be refunded.”
If, for some reason, the form cannot be validated at the terminal, you will have to go to the customs desk to obtain your validation. Along with your passport and boarding pass, the customs officer may wish to see the goods you have purchased.
Once you have successfully validated your tax-free form, you will need to go to one of the Best&Fast offices at Palma Airport. Here, you can claim your tax refund either in cash or to your bank card.
Location of Best&Fast Offices | Opening Times (may be modified depending on flight schedules) |
Check-in area, level 2 | 9am – 9pm |
Module A | 9am – 9pm |
Baggage Reclaim Hall | 8am – 11pm |
Email: [email protected]
Website: www.bestandfastchange.es
IVA stands for “Impuesto sobre el Valor Añadido” or “Value Added Tax” in English.
No, you don’t. European nationals can claim a tax refund if their permanent place of residence is outside the EU. In that case, you will need to show proof of residence (e.g. consular card, resident permit, work permit, green card, etc).
You can get further information on the process from the Agencia Tributaria, the Spanish Tax Agency. You may also want to take a look at a short explanataroy video produced by the Agencia Tributaria on the topic.
For information on Duty-Free shopping at Palma Airport, please see our Duty-Free page.
If you live in the UK, you may also be interested in our page “Brexit – Travel between the UK and Mallorca“.