Tax benefits: Exemptions and returns
Find information about the procedures and the main aspects of exemptions and refunds of Special Manufacturing Taxes
Exemptions
In general, the manufacture and import of products intended for:
- be delivered within the framework of diplomatic or consular relations,
- be delivered to international organizations and the armed forces of any State, other than Spain, that are part of the North Atlantic Treaty,
- the provisioning of ships and aircraft that carry out international navigation, excluding private recreational air or maritime navigation.
In addition, the specific rules of each of the Special Taxes establish other exemption cases applicable to the products included in their objective scope.
If these are products that are supplied from the non-internal community territory, that are intended to be delivered within the framework of diplomatic or consular relations, or to international organizations and the armed forces of any State, other than Spain, that are part of the North Atlantic Treaty, the beneficiaries of the exemptions may receive them directly under a suspensive regime, issuing a "certificate of exemption from VAT and Special Taxes", the model of which has been established in the Annex I of Order EHA/1729/2009, of June 25, which must accompany the electronic accompanying document.