The Tax Free service is the right that some foreign tourists have to receive a refund on the VAT paid on their purchases, provided they meet 3 requirements:
- They live outside the European Union. Residents of Andorra, Gibraltar, Ceuta, Melilla and the Canary Islands can also request it and, starting January 1, 2021, residents of the United Kingdom.
- Only valid for individuals (not companies). Purchases made by companies are not eligible for this service.
- The goods acquired must leave the EU. The goods must be acquired occasionally and be for personal use. Not applicable to services.