Residents of countries outside the European Union can ask for the sales tax (VAT) on their purchases to be refunded when spending over 90.15 euros. To do so, ask for the Tax Free cheque in the shop or business.
The new DIVA electronic system speeds up the sealing of the documents required for tax refunds. If you choose this method, you just have to ask the shops offering this service to provide you with the DIVA web form, and validate it directly at the automatic terminals installed in many airports and in Spain’s main ports and land border customs.
At present the DIVA system is in use alongside manual stamping of invoices by a customs official. From 1 January 2019, the DIVA system will be the only procedure in use.
You also have the option of getting your VAT refund in advance, before stamping in the customs office on the last day, through Global Blue. This company has offices and information points ready to do this job in the following city centres: Madrid, Barcelona, Valencia, Girona, Tarragona, Lloret de Mar and Puerto Banús.
You can see all the requirements for getting VAT refunds in this Spanish Tax Agency leaflet.
More information on the DIVA electronic tax free system.
Consult the list of Spanish airports and ports offering the DIVA service.