"SALES-TAX (IVA) REFUND:
If you country of residence is outside of the European Union , you may request a sales-tax refund for your purchases. 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 Euros in the same store and on the same day. 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.
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.
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)."