Suppose I visit Spain, buy an expensive item, get the seller to provide a DIVA form, intending to get a VAT refund upon returning to my non-EU country of residence. It’s the kind of item that can be put to use during my stay in Spain. Can I start using it without endangering the refund?
- GlobalBlue, one of the largest tax refund companies, requires “unused goods (should be sealed in the original package)”.
- The VAT law and the VAT regulations do not seem to contain such a requirement. Not only that, the latter explicitly exempts (9.1.3.º) from VAT works performed on goods to be exported, which certainly don’t leave the goods in the unused and sealed state.
So which one is it?
