VAT exemptions and refunds at embassies, international organizations, NATO and EU Armed Forces.

The armed forces of any Member State other than Spain affected by a defense effort carried out to carry out a Union activity in the field of the common security and defense policy, which support VAT in Spain as a consequence of this activity.

There are two procedures to be able to request exemption from VAT for operations carried out in Spain:

1.- Request for prior recognition of the exemption (Certificate regulated in article 51 and Annex II of the Implementing Regulation ( EU ) No. 282/2011)

2.- Request for refund of VAT (Form 381)

The presentation of model 381 is by electronic means , through the Electronic Office of the AEAT .

1. VAT exemptions relating to the Armed Forces of other Member States other than Spain will be applied directly through the presentation of the certificate regulated in article 51 and in Annex II of the Implementing Regulation ( EU ) No. 282/2011 of the Council of March 15, 2011, which justifies the granting by the competent authorities of the Member State to which the armed forces belong of the right to acquire the aforementioned goods or services with exemption in Spain.

The certificate must be endorsed when the regulations of the Member State to which the armed forces belong do not exempt this obligation. 

In this case, the Armed Forces will deliver that certificate to the supplier of the good and/or service so that VAT is not charged on the invoice. To this end, the competent authorities of the Member State to which the ## Armed Forces in question belongs must grant it prior to carrying out the operation.

2. In the event that it is not possible to provide the certificate mentioned in section 1 duly completed at the time of the operation, the exemptions will be made effective by means of the reimbursement of the fees borne by repercussion, upon request of the recipient of the exempt operations made to the State Tax Administration Agency by electronic submission to the electronic headquarters of the AEAT of form 381.

a) Intra-Community deliveries and acquisitions of goods, as well as the provision of services, carried out for the forces, for their use or for the civilian personnel in their service.

b) Intra-Community deliveries and acquisitions of fuels, oils and lubricants intended for use exclusively by vehicles, aircraft and vessels assigned to the forces, for use by the forces themselves or by civilian personnel in their service.

c) Intra-Community deliveries and acquisitions of goods, as well as the provision of services, whose purpose is to supply canteens or mess halls assigned to the forces.

d) Deliveries of goods and services provided by canteens or mess halls to members of the forces of any Member State other than Spain and the civilian element in their service, as well as to official guests of the forces of any Member State, exclusively to be consumed in these establishments.

Refund requests (form 381) will be submitted quarterly.  

They will be submitted electronically via the Internet, through the Electronic Office of the AEAT within six months following the end of the period to which they correspond.

The submission of forms 381 corresponding to the third and fourth quarter of 2022 and the first quarter of 2023 will be carried out within the period for submitting form 381 corresponding to the second quarter of 2023.

The Spanish armed forces affected by a defense effort carried out to carry out a Union activity in the field of the common security and defense policy, that carry out operations in the territory of other Member States as a result of this activity, they can apply for exemption from VAT.

The accreditation to acquire goods or services in other Member States with exemption may be requested by the Spanish armed forces using the exemption certificate regulated in Order EHA/1729/2009, which must be authorized by the AEAT.