It works differently here than on the mainland, because the Canary Islands sit outside the EU’s VAT territory. Aena’s own refund page groups the Canary Islands with Ceuta, Melilla and non-EU countries when it defines who qualifies for a refund on Peninsula or Balearic purchases — meaning a Gran Canaria resident can claim VAT back on things bought in Madrid or Barcelona. The reverse trip has its own paperwork: residents pay the Canary Islands’ own indirect tax, IGIC, at Customs before their refund form gets stamped as approved.
