Most physical goods that you buy in Spain and take with you when leaving the EU can qualify for a VAT refund.
This includes items such as:
Clothing and footwear
Accessories
Homeware
Gifts
Some purchases do not qualify, including:
Services, such as alterations or delivery
Goods used or consumed before leaving the EU
Goods shipped to an address instead of carried with you
Purchases intended for resale
Certain vehicle-related goods
You must take all goods included in your Tax Free claim out of the EU. Keep them accessible when you travel, as Customs may ask to inspect them.