14. Model 381

With effect from July 1, 2023, Order HFP/645/2023, of June 20, approves form 381 for requesting the refund of Value Added Tax contributions borne by the armed forces of any Member State of the Union. European Union other than Spain due to acquisitions linked to efforts made in the field of the common security and defense policy.

Requests for refunds must refer to the fees paid in each calendar quarter and will be submitted within six months following the end of the period to which they correspond.

Exceptionally, the presentation of forms 381 corresponding to the third and fourth quarters of 2022 and the first quarter of 2023 will be made during the submission period of model 381 corresponding to the second quarter of 2023.