New regulations for 2025

Order HAC/738/2025, of June 27, modifying the procedure and models contained in the Order of May 24, 2001, which establishes the limits of franchises and exemptions in the diplomatic, consular and International Organizations regime

This order aims to modernize the procedure and models to request the refund of the fees of the VAT supported by the recipients of the exempt operations referred to in article 10.3 of Royal Decree 3485/2000, of December 29, on franchises and exemptions in diplomatic, consular and international organizations regime, and amendment of the General Vehicle Regulations, approved by Royal Decree 2822/1998, of December 23, and the procedure for requesting prior recognition of the exemption corresponding to the exempt operations referred to in letter b) of article 3.1 and letters a), b), c) d) and e) of article 12.1 of Royal Decree 3485/2000.

Likewise, this order modifies the following: model 362 "Value Added Tax. Request for reimbursement within the framework of diplomatic, consular and international relations recognized by Spain, in euros" and the model 363 "Value Added Tax. Application for prior recognition of exemption within the framework of diplomatic, consular and international relations with organizations recognized by Spain" and Form 362 "Value Added Tax" is eliminated. Request for reimbursement within the framework of diplomatic, consular, and international relations with organizations recognized by Spain, in pesetas.

The Sole Final Provision provides for entry into force the day following publication in BOE.

de modificación del procedimiento y modelos contenidos en la Orden de 24 de mayo de 2001, por la que se establecen los límites de las franquicias y exenciones en régimen diplomático, consular y de Organismos Internacionales a que se refiere la Disposición Final primera del Real Decreto 3485/2000, de 29 de diciembre.(BOE, 14-julio-2025)