💸 If you are a resident of the Canary Islands and shop during your travels in the Peninsula or the Balearic Islands, we have good news: you can recover the VAT paid by following a simple procedure. Here is a step-by-step guide.
✅ Who can claim a VAT refund?
The refund is available to residents of the Canary Islands who:
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They shop in the Peninsula or in the Balearic Islands.
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Purchase goods for personal, family or gift use (excluding commercial purposes).
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They require the DIVA document at the time of purchase.
📑 What is DIVA form?
It is an Electronic Refund Document that you must request in store at checkout. This document is essential to obtain a VAT refund.
🧳 What to do when you return to the Canary Islands?
On your return, you will have to go to Customs (at the airport or port of arrival) with:
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Your DNI/NIE is a document that proves your residence in the Canary Islands.
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Purchase invoices and DIVA forms.
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The products purchased (don’t forget them!).
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Your boarding pass or return ticket.
Customs must affix the manual stamp on the DIVA forms. This step is essential to continue with the refund.
📥 What practices are needed with the IGIC?
Before obtaining a VAT refund, you must declare the import of the goods to the Canarian Tax Agency via form 040. In this form you must attach:
All this is done online, on the Electronic Headquarters of the Canarian Tax Agency.
