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

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

1. Application for prior recognition of exemption (Form 365)

2. Application for a VAT refund (Form 364)

Depending on the operation, it will have to be requested by one procedure or another.

The presentation of models 364 and 365 is electronic, through the Electronic Headquarters of the AEAT .

1. Deliveries of goods and services made for NATO and exclusively for official use when the Taxable Base is equal to or greater than 300 euros.

2. The supply of fuels, oils and lubricants for vehicles, vessels and aircraft for official use at NATO headquarters or by a NATO member force (other than Spain or the Spanish Armed Forces).

3. The following supplies of goods and services, when the taxable base is greater than or equal to 300 euros:

   • Those sent to an allied headquarters, provided they are being made for official purposes in fulfilment of the Supplemental Agreement.

   • Those sent to the Spanish Armed Forces when acting on behalf of NATO for the purposes authorised under the Supplementary Agreement.

   • Those sent to a contractor undertaking a contract for a headquarters in the performance of duties authorised under the Supplemental Agreement, provided that the contractor procures them on behalf of the headquarters.

   • Those supplied to dining rooms, clubs, associations, restaurants, bars, canteens, shops and commissaries at headquarters.

4. The following supplies and services:

   • Those carried out by dining rooms, clubs, associations, restaurants, bars, canteens, shops and commissaries at headquarters for the benefit of members of the Force, civilians or dependants.

   • Those made by dining rooms, clubs, associations, canteens, bars and restaurants for the benefit of Spanish military and civilian personnel and official guests at headquarters, to be consumed on these premises.

   • The supply of motor vehicles and motorbikes to members of the Force and their dependants, provided that this involves their private vehicle.

   • Deliveries of caravans, trailers and recreational boats by members of the Force.

1. The following supplies of goods and services, when the taxable base is less than 300 euros:

   • Those sent to an allied headquarters, provided they are being made for official purposes in fulfilment of the Supplemental Agreement.

   • Those whose recipient is the Spanish Armed Forces when they act in the name and on behalf of NATO for the purposes authorized by the Complementary Agreement.

   • Those sent to a contractor undertaking a contract for a headquarters in the performance of duties authorised under the Supplemental Agreement, provided that the contractor procures them on behalf of the headquarters.

   • Those supplied to dining rooms, clubs, associations, restaurants, bars, canteens, shops and commissaries at headquarters.

2. The provision of ancillary services and goods by the public postal services to members of the postal service and their dependants.

   The delivery of alcohol, tobacco and fuel by members and dependants in the amounts agreed in the exchange of letters.

   The supply of furniture and household appliances by members and dependants, provided that the unit price exceeds 180 euros.

• Claims for reimbursement (form 364) shall be submitted once per quarter.

  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.

• Applications for prior recognition of exemption (form 365)

  They must be filed electronically online, using the AEAT's e-Office before performing the operation.

These are as follows:

• Cars : They may possess at any time, one vehicle if they are unaccompanied or two vehicles if they are accompanied by dependants.

• Motorcycles : Personnel entitled to a tax-exempt automobile may also be authorized to purchase a motorcycle with VAT exemption .

• Caravans/Trailers and Recreational Boats : Staff entitled to the exemption may own a caravan/trailer and a recreational boat exempt from VAT at any time.

• Alcohol and tobacco : Members and dependants are exempt from VAT on the following amounts:

  • Alcoholic beverages: without limitation, different types of wine and beers. Six bottles of distilled spirits, liqueurs or fortified wines per month.

  • Tobacco: Six cartons of tobacco (1,200 cigarettes) per month per member of the force and dependants over 16 years of age.

  This amount of tobacco may be replaced by other tobacco products using the following scales:

  1. One cigar or similar cigarette weighing less than 3 grams = 3 cigarettes

  2. One cigar or similar cigarette weighing less than 3 grams = 6 cigarettes

  3. Fifty (50) grams of tobacco = 100 cigarettes

• Fuel and lubricant : Members may purchase the following amounts for travel between headquarters and their home using private vehicles:

  • Motorcycles: 100 liters of fuel per month;

  • Cars under 5 HP : 100 liters of fuel per month;

  • Cars from 5 hp up to and including 9 hp: 200 litres of fuel per month;

  • Cars of 10 HP (1751 Cc ) or more: 400 litres of fuel per month.

  • Up to 10 litres of lubricant per month