If you have your habitual residence outside the EU or in one of the following places and have bought goods on your travels in Spain, you can claim back the VAT (IVA) paid on them. Büsingen, Ceuta, Helgoland, Canary Islands,
Channel Islands, Lake Lugano, Livigno, Melilla, Mount Athos, Campione d´Italia, Åland Islands, Guadalupe, Martinique, Guiana, Reunión, Saint Martin (French side).
As of January 1st 2019 there is only one accepted system to do that, the DIVA system, completely electronic, with terminals on airports, seaports and land borders so no need to go through the customs office anymore. Important: you need to get the DIVA form from the retailer.
Explanation in English on how it works plus on how to operate the DIVA terminals in
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