Standard VAT rate: 21%
Low VAT rate: 10% on food and some optical products
Low VAT rate: 4% on medicines, pharmaceutical goods, books, magazines
Minimum spend amount: EUR 0 - no minimum
Time limit to export: before the end of the 3rd month, after the month of purchase
Ask in the store: in Spain, when you go shopping, you must bring your passport to get a DIVA Tax-Free form from the store. If you don’t receive a Tax-Free from in-store, you can’t get back the VAT. Your VAT is refunded by the Tax-Free company visible on the form.
Required for Spanish Customs:
Spanish stores: DIVA Tax-Free form issued by the store (don't forget to ask for the formwhen purchasing your goods)
Stores from other EU countries: standard tax-free form
Any other purchase receipts and documents received from the stores
Passport
If you have an EU passport; other proof of residence outside the EU
Boarding pass
Purchased items
If the Customs machine is not working or you’re departing from another EU country, go to a manual Customs desk for an export stamp. You can ask an airport employee to point you in the right direction. Issues with getting a customs stamp in Spain? File a complaint here.
Don't forget to bring your passport when you go shopping. You'll need to show it to the store to get a DIVA Tax-Free form.