The Tax Agency implements ‘DIVA’


The Spanish Tax Agency has introduced a new electronic system to facilitate the refund of VAT to travelers who are non EU-residents. The new system (called “DIVA”) will make more efficient the procedures of sealing the documents required for the tax refund. Additionally, since the documentation will be added directly to the Tax Administration Database, businesses using this system will gain additional security and traceability.

At the moment, 14 Spanish airports will have automatic machines or reading devices for electronic validation of the website form (‘DIVA’) that will allow the refund of the tax without needing to use the traditional manual method  (sealing purchase bills at the Customs).

Travellers who reside outside the European Union will be able to request in the qualified establishments the ‘DIVA’ form for the tax refund.


Gradual implementation

The implementation of the DIVA will be gradual, as the businesses and tax free operators authorised by the Tax Agency to manage VAT refunds enter the system. However, from January 2019, the DIVA system will be mandatory to facilitate the refund of VAT.



More information on the DIVA system at the following website address: