Value added Tax (VAT) refunds for foreign tourists, including the Canary Islands, Ceuta and Melilla:
Tax Agency
Please remind that the application of the VAT refunds should be made at the Customs of the last departing airport of the EU Member States. In any case, this Consulate General will not intervene into the application of the VAT refunds.
Leaflets regarding VAT refund are available from the link below:
http://www.agenciatributaria.es/AEAT.internet/en_gb/Inicio/Aduanas_e_Impuestos_Especiales/Folletos_informativos/Folleto_Devolucion_IVA_en_regimen_de_viajeros/Folleto_Devolucion_IVA_en_regimen_de_viajeros.shtml