I’m NOT an accountant, so you should take my advice accordingly! My wife is an ‘autonoma’ graphic and web designer, most of her clients are outside Spain. Her accountant has advised her to bill her clients in the UK, USA, Canada and Hong Kong without IVA. They therefore neither pay it, or can reclaim it.
You should probably check with your own ‘Gestoria’ if you have one. I checked, but neither of my books on living in Spain seem to mention it - David Searl’s and the Blevins Franks guide.
Warm regards,
Philip