TAX FREE SHOPPING: it is the purchase of goods in a foreign country and the obtaining a refund of the sales tax



REQUIREMENTS


1. To reside outside the EU*

2. Purchase receipt must be € 90,16 or higher. Lower receipts can be joined if:


•They come from the same company


•They have been expedited in the same month


3. TAX FREE form must be posted at customs when leaving the EU, within the following 3 months plus the month in course.

4. When posted, customer has a deadline of 4 years to claim the tax. (Most users do it just after posting the TAX FREE form).

5. The tourist must take to customs (airport, port…) the following:


        Purchase receipt


        Manual or automatic TAX FREE form     


        Goods adquired in Spain


        Banks account number or PayPal account details


Law 37/1992, 28th December of Spanish VAT. Article 21 (BOE, 14-diciembre-2012)

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