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Diva System: Changes in Travelers VAT Return

Do you know the diva system ? As of January 1, 2019, the VAT Return system in traveler regime has

Do you know the diva system ? As of January 1, 2019, the VAT Return system in traveler regime has suffered several modifications. From that date, the telematic return will be mandatory , with the purpose of favoring shopping tourism. In addition, it is expected that the processing of VAT returns be facilitated and simplified.

When can you request the return of VAT paid for your purchases in the Peninsula and Balearic Islands? Travelers with habitual residence outside the territory application of VAT can request the return of the VAT paid at the exit of the territory of the European Union.

In addition, it is an indispensable requirement that acquired goods do not have a commercial purpose, but are allocated to their own consumption. In addition, they must leave in the next three months after their acquisition.

Regulatory framework

  • rd 596/2015 of December 2: said date. This system, as of January 1, 2019, will be the only valid system in our country.
  • Law 6/2018, of July 3, of General State Budget 2018: eliminates the total minimum amount of invoice (€ 90.15) that was required to apply VAT reimbursement in VAT in This type of purchases.
  • order HA/748/2019, of July 4: as of July 15, 2018, the return tables to be applied by the collaborating entities in the VAT Return Entities were reharmed in traveler regime.

VAT return request: Diva System.

The diva system is the only valid system in Spain as of January 1, 2019. To date, it simply had voluntary character.

This system has been developed by the State Agency of the Spanish Tax Administration. The objective of the diva system consists in the digitalization of the sealing of the Output test of the tax free .

How does it work? The diva system is based on the fact that the stores, directly or through Tax Free companies, send in real time, to the Tax Agency the electronic refund electronic document (hereinafter) , corresponding to Tax Free sales they make.

Thanks to this, the DIVA system allows travelers to digit out the refund and reimbursement invoices and forms, in the same Spanish customs at the time of their march in our country.

The diva system is a more agile and efficient mechanism, which reduces the administrative times of travelers and facilitates traceability from customs. In addition, we must not forget that it also benefits shops, since they offer extra value for the consumption of tourists.

If you have any questions about the Diva system, you can contact our team in

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