VAT refund for non-EU citizens

When we go shopping to a shopping center, we observe that there are signs indicating that non-resident foreigners have the right to refund VAT on purchases. This right extends to those who live in the Canary Islands, Ceuta and Melilla and although it is known, it is not always clear how to obtain the VAT refund we have paid.

Since we want to explain everything about the VAT reimbursement for non-EU citizens .

Regulations for VAT reimbursement

According to the regulations regarding the tax, those who reside outside the European Union have the right to return it, provided that the total amount of the purchases they make exceeds 90.15 euros and that, within three months of the completion of purchases, leave the European Union. It is also necessary that these purchases be of objects dedicated only to personal use, not to a commercial activity.

In the case of residents in the Canary Islands, Ceuta and Melilla, it is necessary that after making the purchases they return to these communities.

How the VAT refund is made

The reimbursement of VAT for inhabitants of Ceuta, Melilla, Canarias and non-EU citizens can be done in two ways:

The buyer sends the invoice to the merchant : invoice that has been completed by the customs or by the Tax Administration of the corresponding Autonomous Community. In this case, the VAT amount will be refunded within a period of fifteen days. This refund can be made by check or bank transfer.
Presenting the invoice : that has already been filled in the customs in the collaborating entities of the AEAT that are located in the customs. In this case, you must pay a commission for the procedure. This commission will depend on the amount of the purchase and also on the entity where we carry out the operation since, although they are fixed by regulation, the law allows a certain percentage of flexibility to the entities.