Travelers resident in the Canary Islands must request a refund of the VAT paid on their purchases from the merchant, and the merchant will issue an Electronic Refund Document (DER), or a DIVA sales invoice, which will initiate the refund procedure.
If the traveler resident in the Canary Islands has borne VAT in the rest of the VAT territory (except mainland Spain and the Balearic Islands), he must go to the customs office at the port or airport of destination (in the Canary Islands).
The customs at destination (Canary Islands) will manually stamp the DER or DIVA document, and may require the physical inspection of the goods, so that the traveler can then declare the import to the Canary Islands Tax Agency (form 040), which can be submitted electronically or in person at the Canary Islands Tax Agency. Finally, the traveler must send the DER or DIVA document stamped by customs, according to the instructions given by the merchant.
IMPORTANT: VAT refund cannot be claimed if the traveler does not present the goods at the destination Customs, at the request of the latter.
DOCUMENTATION TO PRESENT (MODEL 040)
National Identity Card of the addressee of the invoice, or document accrediting his habitual residence in the Canary Islands.
Invoice of purchase issued by the commerce, of the goods that are introduced in the territory of the Canary Islands. The goods must leave within 3 months following the issuance of the invoice.
Electronic Refund Document (DER) or DIVA invoice which must be stamped by the Customs (Resguardo Fiscal) of the airport or port of arrival.
Form 040, completed and to be downloaded from the Electronic Headquarters of the Canary Islands Tax Agency.
PROCEDURE
Once the documentation has been checked, the traveler will receive the payment letter, model 032, for the payment of the import taxes.
In the event that the interested party is unable to make these arrangements, he/she may duly authorize another person in writing, and must present a photocopy of the ID of both parties.
The traveler who has paid VAT in the rest of the VAT territory (except mainland Spain and Balearic Islands) must follow the instructions given by the retailer to continue with the processing of the VAT refund request.