Must goods be unused to get Spanish VAT refunded?

Suppose I visit Spain, buy an expensive item, get the seller to provide a DIVA form, intending to get a VAT refund upon returning to my non-EU country of residence. It’s the kind of item that can be put to use during my stay in Spain. Can I start using it without endangering the refund?

GlobalBlue, one of the largest tax refund companies, requires “unused goods (should be sealed in the original package)”.
The VAT law and the VAT regulations do not seem to contain such a requirement. Not only that, the latter explicitly exempts (9.1.3.º) from VAT works performed on goods to be exported, which certainly don’t leave the goods in the unused and sealed state.

So which one is it?

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What qualifies for VAT refund in Spain?

Requirements to claim a VAT refund in SpainBe resident in a country outside the European Union, or having the main residence in Canarias, Ceuta or Melilla. That the purchases must have a value greater than 90,15\u20ac. Take the purchased goods to your country of origin within three months of the purchase.

Can I claim back Spanish VAT?

The Spanish government has removed the minimum amount of \u20ac90.16 that previously applied to Tax Free Shopping transactions made in the country. This means that, whatever the value of the goods you purchase, you now have the right to claim back the VAT.

Do you need to show items for VAT refund?

You must show the invoice, the refund form, the goods and any other necessary documents to the customs officers of the last EU country you leave. The customs officers must stamp the form as proof of export. Without the stamp, you will not obtain the refund.

How do I get a refund on VAT?

You must claim your VAT refund online, via the authorities in the country where your business is based. If you are eligible for a refund, the authorities will pass on your claim to the authorities in the other country. outlining the responsibilities of the national tax authorities.

VAT Refund - Everything You Need to Know | AmandaRaeRevue

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