Other tax obligations
Find out about other tax obligations relating to this tax
Administrative authorisation (exemption)
They require prior administrative authorization to enjoy the exemptions legally provided for electricity supplies made within the framework of diplomatic or consular relations or for those made within the framework of a agreement concluded with third countries or international organizations , provided that said agreement is admitted or authorized in terms of VAT exemption.
They also require prior administrative authorization to enjoy the legally provided exemptions when electricity is supplied to international organizations recognized as such in Spain and to the members of said organizations, to the armed forces of any State, other than Spain, that is party to the North Atlantic Treaty or by the civilian personnel at its service, or in its dining rooms and canteens, or to the armed forces of any Member State other than Spain, for the use of said forces or the civilian personnel at their service, or for the supply of their dining rooms or canteens, provided that said forces are affected by a defense effort carried out to carry out an activity of the Union in the field of the common security and defense policy”.