Who can apply for Tax Free?

Tax Free is available to travelers with habitual residence outside the European Union, that is, resident in the Canary Islands, or in the Autonomous Cities of Ceuta and Melilla. Tax Free is only for people, not for companies. Companies and professionals can recover VAT from their invoices through other means when the expense is related to their activity. Of course, professionals or employees of foreign companies may request a refund of tourist VAT when the expense is private and personal.