The Spanish Tax Agency´s DIVA system for VAT refunds to travellers awarded with Prize for Innovation in Management

Ms. Ana Ortega's picture
Published by:

The Spanish Government grants prizes for Quality and Innovation in Public Management on an annual basis.


In the XIII edition, the Spanish Tax Agency has been awarded with the prize for innovation in management for its DIVA system for VAT refunding to travellers.

DIVA is the system developed by the Spanish Tax Agency for digital stamping of the proof of departure for TAX FREE claims. The Spanish customs office can electronically stamp invoices and refund forms presented by travellers when they leave the European Union, as stated in article 21.2 A) of the VAT Law.

Since 1 January 2019, it is the only valid system for refunding VAT to travellers for purchases made in Spain.


  1. For the traveller

The refund procedure is more straightforward with DIVA. The Tax Agency, having information on tax-free sales in advance, is able to carry out its controls more effectively, hence reducing waiting times at the sealing point.

  1. For the merchant

It encourages sales, due to the added value that DIVA gives to their customers.

It provides greater security and traceability throughout the process, since VAT reimbursement documents are available directly in the AEAT's system. 

  1. For the customs authorities:

It allows a better risk management.

All the information can be accessed through a Banner on the front page of the AEAT:

For further information, click on the following link: