The process is simple: request a "Tax-Free" form at checkout using your passport, scan the document at the digital kiosks in the airport departure hall (prior to checking luggage), and receive your refund via credit card or cash. . You're eligible for VAT refunds in Spain if you permanently reside outside the European Union. You qualify if you: No minimum purchase requirement (Spain eliminated this in recent years!) Special. . They can purchase eligible items and then claim a refund (a part of the VAT) at Madrid Barajas Airport before departure. The standard VAT in Spain is 21%, while the value-added tax on certain food, medicines, restaurants, and cultural activities is 10% and on basic food, feminine products. . When shopping, ask the vendor for the electronic tax free form (called the “electronic reimbursement document”). To do so, go to the DIVA screens in the. . Professionals and businesses who are not established in the Spanish VAT area, but who are established in the EU, may apply for the refund of amounts of VAT they have incurred on purchases or imports of goods or services made within the Spanish VAT area. Spain employs a multi-tiered VAT structure that applies different rates depending on the goods or services: Understanding these different rates is crucial as they directly impact the amount of VAT you can reclaim. The difference between a 4% and 21%. .