Yes. If you live in the Canary Islands, Ceuta or Melilla, you can claim a VAT refund on eligible purchases made in mainland Spain or the Balearic Islands.
However, the validation process is different from the standard airport process for travellers leaving the EU through Spain mainland.
You will need to present your goods to Customs when arriving in the Canary Islands, Ceuta or Melilla. Your refund can only be processed once the relevant local tax requirements have been completed.
Because of these additional steps, your refund may take longer to process.