Regular Seat subscribers can dispose of their unoccupied seats through the Vacant Seat Service. If the seat they have left vacant is sold, the Liceu will refund 50% of the price, minus VAT and a handling charge. If the seat is not sold, the subscriber can recover it up to 1 hour before the start of the performance. The money can be refunded by bank transfer or put towards the following season's subscription. Applies only to subscriptions paid by direct debit. In no case can refunds exceed 90% of the value of the current subscription or be exchanged for over 90% of the cost of the following season's subscription. This service is available for all shows, starting one week before the first night and until 24h before the begining of the performance.