Procedure

Recognition of VAT refunds within the framework of diplomatic and consular relations and those of international organisations or NATO (not Spain), for acquisitions made outside of the territory of application of the tax.

General Data

Name

Recognition of VAT refunds within the framework of diplomatic and consular relations and those of international organisations or NATO (not Spain), for acquisitions made outside of the territory of application of the tax.

Type of procedure

Tax

Subject

Taxes

Object

Procedure to obtain recognition of the right to Value Added Tax exemption within the framework of diplomatic and consular relations and those of international organisations recognised in Spain and the forces of the Member States, NATO, other than Spain, for the acquisition of goods and services made outside the territory of application of the tax.
To obtain this recognition the beneficiaries must obtain certificates that prove they have a right to the exemption and these certificates must be recognised throughout the entire Community.
The certificate must be requested from the Host Country (Spain).

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Cuartel Xeral ou Centro de Operacións Aéreas correspondente (OTAN).

  • Ministerio de Asuntos Exteriores e de Cooperación (Relacións diplomáticas, consulares e Organismos Internacionais).

Documents

The application shall be submitted together with a detailed description of the goods and/or services for which the exemption is requested or the order reference referred to under 5.B in the application form.

Procedure/service stages

  • Start: At the request of an interested party by submitting the corresponding application in the State of the Headquarters (Spain). The application must include a declaration from the beneficiary individual or organisation stating that the goods or services acquired are for official or personal use and that they meet the conditions and limitations applicable to exemption in the Member State of the headquarters of the beneficiary individual or organisation. This declaration will also state the beneficiary's commitment to pay the Member State from which the goods are dispatched or from where the services are rendered in the event of failure to comply with the exemption conditions.

  • Procedure: The procedure will be processed with the documents provided or required.

  • End: Express resolution. In case of NATO: Once the 3 month deadline for a resolution in the procedure has expired without any Resolution having been expressly issued in the matter, the administrative silence shall have the effect of: authorisation. All independently of the obligation to resolve. In the case of Embassies: Once the 6 month deadline for a resolution in the procedure has expired without any resolution having been expressly issued in the matter, the administrative silence shall have the effect of rejection.

Resolution deadline

3 Month/s

Resolution body

Tax Agency

Appeals

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be dismissed. It will be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Orden de 24 de mayo de 2001, por la que se establecen los límites de las franquicias y exenciones en régimen diplomático, consular y de organismos internacionales a que se refiere la disposición final primera del Real Decreto 3485/2000, de 29 de diciembre. (BOE 26-mayo-2001)

Orden EHA/1729/2009, de 25 de junio, por la que se aprueba el modelo de Certificado de exención del Impuesto sobre el Valor Añadido y de los Impuestos Especiales en las entregas de bienes y prestaciones de servicios realizadas en el marco de las relaciones diplomáticas y consulares y en las destinadas a organizaciones internacionales o a las fuerzas armadas de Estados miembros que formen parte del Tratado del Atlántico Norte, distintos de España, y se aprueba el sobre de envío de autoliquidaciones del IVA. (BOE 30-junio-2009).

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículo 22, apartados Ocho a Once. (BOE 29-diciembre-1992)

Real Decreto 3485/2000, de 29 de diciembre, sobre franquicias y exenciones en régimen diplomático, consular y de organismos internacionales. (BOE 30-diciembre-2000)

Real Decreto 160/2008, de 8 de febrero, por el que se aprueba el Reglamento por el que se desarrollan las exenciones fiscales relativas a la Organización del Tratado del Atlántico Norte, a los Cuarteles Generales Internacionales de dicha Organización y a los Estados parte en dicho Tratado y se establece el procedimiento para su aplicación. (BOE 29-febrero-2008)