Tax-free shopping in Spain (2026)

Last reviewed: 9 October 2026

In short: Residents of countries outside the EU can get VAT back on goods bought in mainland Spain or the Balearic Islands if they leave the EU within three months of the purchase. Customs validates the refund document; a collaborating entity or the shop pays.

RuleWhat applies
VAT refund for visitors availableVAT refund for visitors; Spain, excluding the Canary Islands, Ceuta and MelillaYes [1]
Who qualifiesVAT refund for visitors; Spain, excluding the Canary Islands, Ceuta and MelillaResidents of a country outside the EU, and residents of the Canary Islands, Ceuta and Melilla. Goods are for personal use, not a commercial shipment. [1]
Minimum purchaseVAT refund for visitors; Spain, excluding the Canary Islands, Ceuta and Melilla⚠ Not yet verified
Time limit to take goods outVAT refund for visitors; Spain, excluding the Canary Islands, Ceuta and Melilla3 months [1]
Refund procedureVAT refund for visitors; Spain, excluding the Canary Islands, Ceuta and MelillaCustoms validates the electronic refund document (DER) at the EU exit. An authorised collaborating entity pays the VAT less a commission, or the shop refunds it within fifteen days. [1]

Notes

  • Applies to purchases made on the mainland and in the Balearic Islands. The Canary Islands, Ceuta and Melilla are outside the scheme because they are not subject to VAT.
  • Two Agencia Tributaria pages disagree. A page on the 2018 budget law says refunds apply whatever the invoice amount; a procedure page updated 25 March 2026 still refers to purchases over EUR 90.15.
  • Counted from the date of purchase, not from the end of the month. For a summary invoice covering purchases in one calendar month, it runs from the date of that invoice.

Sources

  1. Agencia Tributaria: Información general sobre la devolución de IVA a viajeros (consulted 9 October 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.