Banco de innovación de las administraciones públicas

Devolución de IVA a viajeros no residentes en la Unión Europea

Mensaje de error

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29-10-2020

DIVA es el programa desarrollado por la Agencia Estatal de la Administración Tributaria (AEAT), destinado a digitalizar el sellado de salida de Tax Free (Devolución del IVA a extranjeros). Es decir, la aduana española podrá sellar electrónicamente las facturas y/o formularios de reembolso que presenten los viajeros en el momento de salir de la UE.

Este sistema entró en vigor el pasado 1 de enero de 2019 y es el único válido para la devolución del IVA de las compras realizadas en España por los viajeros extranjeros.

Consulte el análisis de esta experiencia en contenidos descargables.

 

DIVA is the program developed by the State Agency of the Tax Administration (AEAT), aimed at digitizing the exit stamp of Tax Free (VAT refund to foreigners). In other words, Spanish customs can electronically stamp invoices and/or refund forms presented by travelers when they leave the EU.

This system came into force on January 1, 2019 and is the only valid system for the refund of VAT on purchases made in Spain by foreign travelers.

Consult the analysis of this experience in downloadable content.

Palabras clave INAP: 
ADMINISTRACION DEL ESTADO