Duty-free treatment in diplomatic, consular and NATO relations

The following goods shall be imported with exemption from all types of duties and taxes:

• Goods necessary for official use by embassies, consulates and international organizations recognized and resident in Spain
• Goods in the amounts set by the Ministry of Finance as necessary for the personal use and consumption of diplomatic agents, career consular officials, as well as members of their family who are part of their household and members with diplomatic status of international organizations based in Spain.
• Furniture and personal effects intended for the private use of administrative and technical staff of diplomatic missions and international organizations based in Spain and consular employees, as well as members of their family who are part of their household and who do not have Spanish nationality or permanent residence in Spain, imported for the purpose of their move to Spain
• Vehicles that are imported or acquired by the corresponding foreign state and that are necessary for the needs of embassies, consulates and international organizations based in Spain
• Automobiles that are imported or acquired in the number of units set by the Ministry of Finance, by members of the technical-administrative staff of embassies accredited and resident in Spanish territory and international organizations based in Spain, as well as by consular employees provided that they are not Spanish and do not have permanent residence in Spain.

The Special Tax Law establishes an exemption from the Registration Tax for cars belonging to technical and administrative staff of embassies, consulates and international organisations based in Spain, provided that they are persons who do not have Spanish nationality or permanent residence in Spain.

The subsequent destinations after the fulfillment of the franchise period of the goods and effects for which the franchises and exemptions have been applied are:

• Re-export or export
• Abandonment, free of all expenses, in favor of the Public Treasury
• Destruction under official intervention, without costs to the Public Treasury
• Sale or transfer to another mission, consular office, international organization or person entitled to the franchise or exemption regime
• Sale or transfer to third parties without rights to the franchise regime, upon payment of the corresponding taxes
• Release for consumption with payment of the corresponding taxes, in the case of imported goods exempt from duties and taxes

Applications for exemptions and franchises must be submitted to the Ministry of Foreign Affairs, which will forward the application to the managing centre (State Tax Administration Agency). The authorization issued will be forwarded to the interested parties through the Ministry of Foreign Affairs.

The clearance of goods with exemptions must be made with the corresponding declaration at the customs office where the goods have arrived, by formalizing the Single Administrative Document (DUA).

In the DUA of dispatch, the interested party must enter in the box corresponding to the justification of said exemption (box 44), solely and exclusively the franchise number together with the copy of the communication of the transfer of the authorization of the exemption to the corresponding Customs. , provided by the Ministry of Foreign Affairs.

These are as follows:

• Cars: For Heads of Mission (Ambassadors), the number of units may reach up to 4; For diplomatic agents, career consular officials or officials with diplomatic status of international organizations based in Spain, the number of units may not exceed 3 and for technical-administrative staff and consular employees, the number of units may not exceed 1.
• Scale of Tobacco Work Franchises referring to the set of imports or acquisitions made in a calendar quarter: For the Heads of Mission, 18,000 units of cigarettes and 130 units of cigars. For the rest of diplomatic, consular and international organisation personnel, 9,000 units of cigarettes and 65 units of cigars.
• Scale of Alcohol and Derived Beverage Franchises referring to the set of imports or acquisitions made in a calendar quarter: For the Heads of Mission, 180 liters of derived beverages and 60 liters of sparkling wine. For other diplomatic, consular and international organisation staff, 90 litres of derived beverages and 30 litres of sparkling wine.