Malaga Airport Leads in VAT Refunds to Tourists Since 2019

The frequent lines at the airport office counter for VAT refunds for non-EU foreigners and at the nine machines installed at the end of T3 highlight the amount of money circulating in Costa del Sol related to a booming shopping tourism and the increasing number of travelers from countries outside the European Union, including the British who account for 30% of the international users of these airport facilities on the Coast.

It should be explained that foreigners visiting Spain are entitled to a VAT refund for purchases made in the country as long as they have their usual residence outside the European Union (or in the Canary Islands, Ceuta, or Melilla), if these purchases are not the result of large commercial expeditions and they leave the EU within three months of making them, regardless of their value, because the minimum of 90.15 euros per invoice no longer applies.

The procedures to obtain such a refund are mainly carried out at the country's ports or airports. However, at the time of purchase, it is necessary to request the Tax-Free electronic form or electronic reimbursement document at the store, which must then be validated at the machines provided for this purpose—or the purchase invoices in case of not having requested electronic refund—before checking in luggage at the port or airport. Subsequently, before entering the boarding area, the refund can be requested at the offices and the aforementioned machines that respond to this increase in requests. It is also possible to request it directly through the store where the purchases were made.

Furthermore, the number of VAT refunds and their volume are indicators that help measure the dynamism of airports. And the one in Malaga, like other factors, also using these metrics, stands out again. Since 2019 and up to the provisional figures of 2025, the number of VAT refunds has grown by 166% (increased by 2.6 times), from just over 151,000 pre-pandemic to over 404,000. This has translated into a 116% increase (i.e., more than doubled) in the economic volume of tax reimbursements, from 12.24 million euros in 2019 to almost 26.5 million in 2025.

With this latest figure, Malaga Airport is the third among the major traveler-receiving airports in VAT refunds, behind Madrid-Barajas (close to 290 million euros last year) and El Prat in Barcelona, with almost 163 million, and ahead of Palma (6.1 million last year).

In terms of growth rate, among these main airports, only the one in Madrid comes close to Malaga, where the number of refunds has grown by 116% since the pandemic to exceed 6 million, while the refunded amount has exactly doubled from 145 million to the aforementioned nearly 290 million. However, Palma and especially El Prat are far behind, with increases of 74% and 15%, respectively.

Just in the last year, in 2025, with provisional data, the growth in the number of refunds in Malaga is almost 20%, which translates into an 11.5% increase in their economic volume. This figure contrasts especially with that of Palma Airport, where reimbursements rise by just 6.3% and the refunded amount decreases by 1.5%.

A key factor in this boost is the fact that after Brexit, which resulted in the United Kingdom leaving the EU, British tourists, who represent a third of the international travelers arriving at Malaga Airport, are entitled to this VAT refund for purchases made at the destination. The historical data, provided by the Tax Agency and included in the tables accompanying these lines, reflects the impact of Brexit, since, although the referendum held in the United Kingdom that led to the country's exclusion from the European Union took place in June 2016, it was not until January 1, 2021, that travelers from the country could request the VAT refund.

Despite the dominance of the British as the main international non-EU travelers, last year closed with the arrival of 3,051,507 English visitors, after an increase of 7.5%, tourists from Morocco lead the nationalities of travelers who most register requests for VAT refunds on their purchases, according to the Tax Agency. And although this market only represents the arrival at the airport of about 340,000 tourists, it is a country that is experiencing exponential growth. Specifically, by almost 24% during 2025, according to data from the Tourism and Planning Costa del Sol Economic Bulletin. According to this study, Morocco holds the 12th position among the main markets in arrivals of travelers at the airport. Despite this disparity between the proportion represented by the British and Moroccans in air entries to Malaga, the Tax Agency confirms that citizens from the neighboring country represent more than 40% of the total requests for 'tax free'. A fact that contrasts with the rest of the major airports mentioned, where the most common nationality is Argentine.

In this regard, El Corte Inglés shares that visitors from Morocco are the top international customer at the three shopping centers they have in the province, from Malaga capital and Mijas to Puerto Banús. They even point out a surprising fact: "50% of the purchases made by citizens of Morocco in Spain and Portugal are made on the Costa del Sol." The proximity factor is key, to which is added the increase in direct flights from Malaga airport to six cities in Morocco: Casablanca, Fez, Marrakech, Rabat, Tangier, and Tetouan.

El Corte Inglés and the McArthurGlen outlet in Malaga agree that there is indeed a growing awareness among travelers about the right to request a VAT refund. A circumstance that, according to the Tax Agency data, has not yet sufficiently permeated among the British, a traveler who focuses more on leisure than on shopping during their stays in the province. Precisely, this luxury brand outlet, which has received more than 40 million visitors since it opened its doors in 2020, recently announced the list of nationalities of the main buyers, excluding Spaniards, and Morocco continues to lead alongside the United Kingdom, Kuwait, Argentina, and Turkey. Additionally, in the balance presented by the McArthurGlen Designer Outlet, they highlight that in 2025 they registered a growth of nine percent in sales and six percent in attendance, reaching 9.2 million visitors, pointing out as one of the great milestones the record result in tax-free sales, with a particularly significant growth of customers from China, the United States, Turkey, Argentina, or India.

According to information from the Tax Agency accessed by SUR, by products, in Malaga, the main ones by global return volume are fashion and accessories, jewelry and watchmaking, and perfumery, cosmetics, and pharmacy. At Barajas, El Prat, and Palma, meanwhile, jewelry and watches disappear among the first goods subject to return, and instead, purchases of sports and leisure appear. Different purchases also come into play, with the factor of a greater concentration in the Costa del Sol of travelers from the Persian Gulf area in recent years, following the opening of new connections to destinations such as Doha, the capital of Qatar which Qatar Airways now connects with direct flights all year round; Riyadh, the capital and business center of Saudi Arabia; Abu Dhabi; Kuwait; or Bahrain. The increase in seats on the United Airlines connection between Malaga and New York, which has increased the arrival of tourists from the United States, also contributes to this increase in VAT refunds.

Those entitled to this refund should be reminded that it is recommended to get the stamping done at the airport before checking in, as it is mandatory to show the purchased goods if customs requests it.