TAX FREE digital stamp

  • WHAT IS DIVA?

    DIVA is the system developed by the Spanish Tax Agency for digital stamping of the proof of departure for TAX FREE claims. The Spanish customs office can electronically stamp invoices/refund forms presented by travellers when they leave the European Union, as stated in article 21. 2 A) of the Act 37/1992 governing Value Added Tax.

    Since 1 January 2019, it has been the only valid system for refunding VAT to travellers for purchases made in Spain.

    WHAT ARE THE ADVANTAGES OF AN ELECTRONIC SYSTEM?

    1. For the traveller

      The refund procedure is more straightforward with DIVA. The Tax Agency, having information on tax-free sales in advance, will be able to carry out its controls more effectively, therefore reducing waiting times at the point of stamping.

    2. For the merchant

      It encourages sales, due to the added value that DIVA gives to their customers.

      It has greater security and traceability throughout the process, given that its VAT reimbursement documents are available directly in the Administration's system. 

    3. For the customs authorities:

      It allows for a better management of risks, such that the licit use of this tax benefit is favoured.

    SPECIFIC INFORMATION

  • For companies
  • For travellers