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Tax benefits: Exemptions and refunds

Find information on the procedures and main aspects of exemptions and refunds of Special Manufacturing Taxes

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Exemptions

In general, the manufacture and import of products intended for the following purposes will be exempt from Special Taxes:

  • be delivered within the framework of diplomatic or consular relations,
  • be handed over to international organizations and to the armed forces of any State, other than Spain, that is a party to the North Atlantic Treaty,
  • the provisioning of ships and aircraft engaged in international navigation, excluding private recreational air or sea navigation.

In addition, the specific rules of each of the Special Taxes establish other exemption assumptions 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.