A 7 percent V.A.T. (Value Added Tax) tax is added to rates for all restaurants and hotel rooms. Service is included. This 7% V.A.T. tax on services is not refundable.

Travellers to Spain are entitled to a reimbursement of the 16 % V.A.T. (Value Added Tax, IVA in Spain) they pay on all purchases as long as the purchases add up to no less than 90.15 Euros (approximately $86.00) in the same store. The vendor must provide the purchaser with a duly filled out invoice which includes the price of each good, the V.A.T. paid for each item, as well as the identification (name and address) for both vendor and purchaser. The goods must be brought out of the European Union within three months from the date of purchase.

At the time of departure from Spain and final departure from the European Union territory, and before checking in your baggage, you must bring your invoice(s) and the merchandise purchased to the Spanish Customs in order for them to process your V.A.T. refund claim (there is a specific booth for this purpose just prior to the entrance to the international area at the international port, gate or airport). The Customs Officer will process the original invoice, and the passenger should return this invoice(s) to the corresponding vendor(s). The vendor(s) is responsible for issuing the V.A.T. refund (although, usually, the processed or stamped invoice can be turned in at a bank in the airport for reimbursement). This V.A.T. claim will only be processed when Spain is the final point of departure from the European Union, otherwise, this claim must be processed in the country of your final departure from the European Union (and always before leaving Spain or the EU).

You might also find it convenient to reclaim your tax through Global Refund Tax Free Shopping, a service offered by major retailers worldwide. For further information on its procedures you may visit www.globalrefund.com.