The minimum quantity of 90 euros for the return of VAT to non-EU travelers, called “Tax Free”, has been eliminated.
In order to stimulate tourists to purchase and to produce an increase in GDP, it has been eliminated the minimum limit of VAT refund to non-EU travelers, within the framework of the law of General State Budgets.
The main reason for this measure is the estimation that this minimum limit impaired the sale of nationally manufactured products.
In this way, the return policy of VAT to travelers will be matched to that of other countries in the European Union such as Germany, the Netherlands or the United Kingdom.
Who can draw on the “Tax Free”?
- People with fiscal / habitual residence outside the European Union (extra-community).
- People who do not assume these expenses covered by VAT within an economic or professional activity, that means, they can only request a refund in this way if the expenses are private and personal.
In what purchases is it possible to apply the “Tax Free”?
- The VAT can be refunded on purchases of objects for personal use, which must leave the European Union within three months of purchase.
- The VAT can’t be refunded on restaurants, hotels, shows, and other occasional consumption products.
What is it needed to request the “Tax Free”?
- The “DIVA form” or the complete invoice issued by the store where the purchases were made.
- The objects on which the return is requested.
The traveler must stamp the Tax Free form in the Customs, submitting all the mentioned in the previous point together with the boarding pass. To get the VAT refunded, you must apply at one of the adhered establishments or at the store where the purchase was made (if it is an adhered establishment).