In 2024, 57% of Spanish customers who purchased products online processed at least one return, according to a study by CTT Express. For companies, this process—and the subsequent refund—can be challenging. This is especially true if the incident involves a chargeback, which can occur before the refund request itself, especially in cases involving fraudulent intent.

In this article, we cover the legal nuances governing the purchase return process in Spain to help you manage returns for your business.

What’s in this article?

• Main reasons for purchase returns in Spain
  
• Regulations governing purchase returns in Spain
  
• How to manage purchase returns
  
• Strategies for reducing purchase returns
  
• How businesses can avoid fraudulent purchase returns
  
• FAQs about purchase returns in Spain
  

Main reasons for purchase returns in Spain

According to a 2024 Mastercard report, the percentage of sales in Spain that ended in a return request increased by around 10 points over 5 years—from 15.2% in 2019 to 25% in 2023. Knowing why customers might request returns can help reduce refunds and improve the customer experience. Here are some of the most common reasons:

Defective product

Some issues can cause the received product to have a defect, such as a manufacturing error or a delivery issue. If the damage is only aesthetic, the item is in normal working order, and the customer decides to keep it, the business can issue a partial refund to compensate them. According to a survey by the Spanish Consumers and Users Organization (OCU), 8% of products purchased between 2023–2024 arrived damaged or broken.

Change of opinion

If the customer receives the purchased product in good condition, regrets their online purchase, and decides they no longer want it, they can exercise their right of withdrawal. One of the most common reasons customers change their minds about purchases is that the items that don’t meet their expectations. They might also receive duplicate gifts or have sizing issues. In fact, the fashion industry generates the most purchase returns in Spain.

Incomplete or wrong order

Another common reason for purchase returns are stockouts and logistical problems. For example, a customer might request a purchase return if they receive an incomplete order and the company cannot ship it immediately. They might also request a return if they don’t want to wait for the remaining items to be delivered.

Here’s an example: A customer buys a printer and toner but only receives the toner. The online store informs the customer that the shipment of the printer will be delayed due to a lack of inventory. The customer decides to return the toner that is compatible only with that model and purchase both products from another supplier.

According to the third edition of the study The Digital Consumer in Spain (El consumidor digital en España), almost 17% of complaints in 2024 were due to incomplete or wrong shipments.

Late delivery

If the store fails to meet the purchase conditions and the customer receives the order after the agreed date, they can request a purchase return. This situation is very common in Spain. According to data from The Digital Consumer in Spain study, delivery delays were the main reason for complaints in 2024, accounting for over 35% of the total.

Regulations governing purchase returns in Spain

In Spain, several laws establish the regulatory framework for purchase returns. Our summary below shows how they affect both companies and customers:

General Law for the Defense of Consumers and Users

Article 107 of Royal Legislative Decree 1/2007 specifies that companies have 14 days from the date they receive communication from customers to issue refunds. Requirements for companies include the following:

• For the refund, the company will use the same payment method the customer used when processing the order, unless the customer explicitly authorizes the company to use a different method.

• The company cannot—under any circumstances—charge the customer extra fees for choosing an alternate payment method to receive their refund.

• The company should not apply surcharges because of a refund request.

Amendments to the right of withdrawal under Law 3/2014

The right of withdrawal allows customers to cancel—in whole or in part—the effects of a purchase or contract made remotely or outside of a commercial establishment. This right was established in the General Law for the Defense of Consumers and Users. Law 3/2014 introduced important changes to the right of withdrawal, such as extending the deadline for exercising this right to 14 calendar days, requiring customers to be informed of their right of withdrawal, and establishing exceptions to this right.

It’s important to note that the right of withdrawal does not apply in physical stores. However, most stores offer their own return policies that benefit customers. For example, stores generally allow customers to return products without explanation, as long as the customer can present a cash register receipt. However, the refund is often in the form of a voucher for future purchases.

European directive on the sale and purchase of goods

Article 16 of EU Directive 2019/771 addresses cases where a customer is not satisfied with the products received. In addition, Paragraph 47 of this directive grants European customers the right to receive a full or partial refund of the amount paid.

How to manage purchase returns

If a customer requests a return for one of the reasons mentioned above, the company is required to process the return. Here are the steps to process a return request:

Verify the legitimacy of the return

After receiving the customer’s return request, the first step is to verify it. To do this, it is important to ask why they are dissatisfied and, if necessary, request photographs that demonstrate the product’s defect. If the purchase return is covered by the right of withdrawal, the only relevant verification is to check that it has been made within 14 calendar days, which is established by current legislation.

Request a physical return or revoke customer access

If the purchase is a product, the business must explain how to physically return it. The business can offer conveniences at this stage, such as providing return labels or arranging for package pickup. If the company sells services online in Spain, the company can revoke the customer’s access.

Refund the corresponding amount

Once the company cancels access to the online service or receives the product in good condition, the next step is to refund the customer the corresponding amount.

In some cases, the company can issue a partial refund to the customer, calculating the refund amount in accordance with Article 119 bis of Royal Legislative Decree 1/2007. For example, this can happen if the return affects only one of the products in the order.

Regardless of whether the refund is full or partial, it must be issued using the same payment method the customer used to pay for their purchase. The return can be processed using a method other than the original one, as long as the customer explicitly authorizes it and the company does not charge any additional fees.

Issue a corrective invoice

Article 15 of Royal Decree 1619/2012 regulates invoicing obligations and specifies that companies must issue a corrective invoice when they modify the tax base. This document records the purchase return to fulfil tax obligations and must contain the following:

• A sequential number independent of the ordinary invoice that indicates it is a corrective invoice

• Information that identifies the original invoice

• Negative amount of the product returned

• Negative value-added tax (VAT) amount proportional to the corrected tax base

It isn’t necessary to specify the reason for the correction, but it is advisable to do so. When you submit the corrective invoice to fulfil your electronic invoicing obligations in Spain, specifying the reason can help clarify the situation for the Spanish Tax Agency.

It is important to correctly and effectively manage purchase returns in Spain. Otherwise, customers might go to the payment platform to cancel the financial transaction, resulting in a chargeback. To avoid this, it is important to facilitate the process, complete it as quickly as possible, and offer a transparent and beneficial return policy for customers.

Strategies for reducing purchase returns

Managing purchase returns in Spain can be a challenge. Therefore, many companies try to reduce them by using specific strategies. Here are some of the most effective strategies:

• Publish photographs and clear descriptions
  Make sure product listings include clear descriptions and photographs that accurately show product features. In the case of clothing, it is important to include a size guide to reduce sizing issues. One of the main reasons for clothing returns in Spain is sizing, with close to 45% of customers indicating sizing as the reason for a return, according to the “Returns Insights Report.”

• Include real reviews
  With real customer reviews, potential customers have more information about the pros and cons before purchasing. This can help customers avoid disappointment and reduce the number of returns. In addition, reviews can inspire trust in customers. According to the Interactive Advertising Bureau (IAB)’s “Ecommerce Study 2024,” 75% of customers list trust in the online store as one of their main reasons for choosing it.

• Answer frequently asked questions (FAQs)
  An FAQ section answers customers’ most common questions. Customers are often reluctant to contact customer service or read reviews, which can lead to hasty decisions. An FAQ section provides immediate answers that can help customers decide with confidence, which can reduce the risk of returns.

• Accept cash on delivery
  Although they are not required to offer this service, some shipping companies accept cash on delivery and allow inspection of the product before accepting delivery and completing payment. This quick check of the package at the time of delivery can help reduce refund requests.

How businesses can avoid fraudulent purchase returns

While most purchase returns in Spain are legitimate, sometimes they are processed fraudulently. For example, some clothing items are returned after being worn. Therefore, companies must remain alert to avoid refund fraud. Here are some ways businesses can reduce the risk of fraud:

• Withhold the refund
  Companies are not required to refund the money before receiving the returned product. In fact, Article 107, Paragraph 3 of Royal Legislative Decree 1/2007 states that companies can withhold the refund until they receive the item or the customer provides proof that it has been returned. Spanish companies generally prefer the first option, as it allows them to check the condition of the items the customer has decided to return.

• Check the merchandise
  While checking returns can delay refund processing and affect customer satisfaction, it is a useful measure to prevent fraud. Some of the most common forms of fraud are product replacement (i.e., sending a different item than the one purchased) and returning used items for a new product.

• Use a secure payment processor
  A good payment processor can help prevent refund fraud attempts on purchase returns. For example, Stripe Payments is a modern platform that lets you issue fast refunds with minimal risk. Robust security measures for online transactions, such as customer authentication tools, protect against fraud and remove barriers to conversion. Additionally, Stripe Radar—the platform’s antifraud system—integrates natively across Stripe’s solutions and maintains a balance among authentication, costs, and protection.

• Keep all records
  It is important to keep accurate records of all transactions, including sales, returns, and refunds. This way, if the customer’s complaint is an attempt at fraud, the business can consult its records and find the necessary information to resolve the issue.

FAQs about purchase returns in Spain

Can customers request the return of any purchase?

If products are purchased online, the customer has the right of withdrawal and can return them within 14 days, even if they are free of defects or errors. However, some online purchases are excluded from this right, such as home delivery of food and beverages, physical digital items with unsealed packaging, and custom-made or personalized products.

For purchases made in physical stores, the right of withdrawal does not apply. However, some stores allow purchase returns even if the goods are not defective.

What should a business do if a purchase return occurs after declaring VAT?

If a customer requests a purchase return after the close of a quarter or fiscal year, the amount must be adjusted in the next self-assessment tax return.

For example, if a company has already completed Form 303 to declare quarterly VAT and a customer requests the return of a purchase included in that tax return, the business will have paid more VAT than necessary. In this case, the amount must be deducted from the next self-assessment tax return, provided the relevant corrective invoice has been issued.

Are companies legally required to bear the shipping costs for purchase returns?

The company is required to bear the shipping costs if the customer requests a return due to a defect or error. If the customer invokes the right of withdrawal, the company must bear the cost of the least expensive shipping method offered. If the customer chooses a more expensive method, the company can decide not to refund the price difference.

Are there differences in the refund process depending on the payment method?

From a regulatory standpoint, there are no differences in the refund process according to the payment method. Refunds must be processed using the same payment method the customer originally used, unless the customer explicitly agrees to use a different one. Businesses also can’t charge fees for issuing a refund.

However, there are some practical differences. For example, cash refunds are instant, but refunds to cards or wallets can take a few days to appear. Bank transfers will typically require the business to send a transfer for the same amount to the customer’s account. Then, the business can choose between an instant transfer or the standard 24–48 business hour settlement.

Bizum—a popular mobile payment service in Spain—has its own specifics. While some banks offer proprietary systems to issue refunds, Bizum doesn’t natively support cancellations or refunds. In most cases, the business will need to send the amount back to the customer’s phone number via Bizum. Similar to all payments made through this platform, the amount will appear in the recipient’s account within seconds.