Other tax obligations

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.

You also need prior administrative authorisation to enjoy the legally provided exemptions when electricity is supplied to international organisations recognised as such in Spain and to members of such organisations, to the armed forces of any State, other than Spain, that is a party to the North Atlantic Treaty or by the civilian personnel in their service, or in their mess halls and canteens, or to the armed forces of any Member State other than Spain, for use by such forces or by the civilian personnel in their service, or for the supply of their mess halls or canteens, provided that such forces are affected by a defence effort carried out to carry out an activity of the Union within the scope of the common security and defence policy”.