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Order HFP/645/2023, of June 20: model 381 and VAT and IIEE exemption certificate in relation to the Armed Forces of the EU Member States

Official State GazetteOpens in a new windowOrden HFP/645/2023, de 20 de junio,

por la que se aprueba el modelo 381 "Impuesto sobre el Valor Añadido. Solicitud de reembolso de las cuotas tributarias soportadas por las fuerzas armadas de los Estados miembros de la Unión Europea afectadas a un esfuerzo en el ámbito de la política común de seguridad y defensa (art. 5.2 del reglamento aprobado por el Real Decreto 443/2023, de 13 de junio)" y se determinan la forma y procedimiento para su presentación, y se modifica la Orden EHA/1729/2009, de 25 de junio, por la que se aprueba el modelo de Certificado de exención del Impuesto sobre el Valor Añadido y de los Impuestos Especiales en las entregas de bienes y prestaciones de servicios realizadas en el marco de las relaciones diplomáticas y consulares y en las destinadas a organizaciones internacionales o a las fuerzas armadas de Estados miembros que formen parte del Tratado del Atlántico Norte, distintos de España, y se aprueba el sobre de envío de autoliquidaciones del IVA.

With effect from June 23, 2023, this Order:

  • Approves model 381 “Value Added Tax. Request for reimbursement of tax contributions borne by the armed forces of the Member States of the European Union affected by an effort in the field of the common security and defense policy” to request the refund of the VAT contributions borne in internal operations and for intra-community acquisitions of goods carried out by the armed forces of any Member State other than Spain, for use by said forces or by the civilian personnel at their disposal. service, or for the supply of their dining rooms or canteens, whenever said forces are involved in a defense effort carried out to carry out a Union activity in the field of the common security and defense policy.

  • Updates the certificate of exemption from Value Added Tax and Special Taxes in the deliveries of goods and services carried out within the framework of diplomatic and consular relations and in those destined for international organizations or the armed forces of Member States that form part of the North Atlantic Treaty, expanding its scope of application to the Spanish Armed Forces affected by a defense effort within the scope of the common security and defense policy.