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Tax refund expense

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Tax refund expense

Global Blue

Monthly information on expenditure on purchases in Spain by people who are not resident in the European Union, based on transactions for which tax refunds are given.

Global Blue has an approximate market share of 70% in Spain.


Travellers resident outside the European Union who leave the European Union within three months of a purchase are entitled to VAT refunds on such purchases.

It is important to distinguish between "residence" and "nationality", as Spanish nationals resident in countries outside the EU are entitled to such VAT refunds and are, therefore, included in the data. Residents of the Canary Islands, Ceuta and Melilla are also entitled to VAT refunds.


  • Percentage of transactions:

    Electronic Value Added Tax refund document for travellers (DER) completed by shoppers. Each document relates, by law, only to a single purchase (receipt or invoice issued by the business). Percentage evaluated per province.

  • Percentage of shoppers:

    Shoppers who have submitted at least one electronic Value Added Tax refund document (DER). Percentage evaluated per province.

  • Percentage spend:

    It corresponds to completed sales amount of the transaction (Euros). Percentage evaluated per province.

  • Average spend per shopper:

    Average spend per shopper in a province (Euros). The calculation of the average expense of the shoppers according to nationality, class of buyer, and/or age group, has been carried out as a weighted average of the average expenses corresponding to the aggregation.

  • Shopper classification:

    -Elite: Individual international shoppers who have spent > 40,000€ since January 2018 -Frequent: International shoppers who have made > 3 trips since January 2018 -Infrequent: International shoppers not classified as Elite or Frequent and with at least one transaction since January 2018.

More information:
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