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II. Excise Duties Supply of exempt products.NATO armed forces

General Details


II. Excise Duties Supply of exempt products.NATO armed forces

Procedure type





Authorisation of exempt supplies to the armed forces of any NATO state, other than Spain, for products subject to special taxes on alcohol and alcoholic beverages, subject to the tobacco products tax, electricity tax and on fuels destined for the facilities of these forces, including in the target area of the hydrocarbons tax

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation


AEAT offices


Exemption authorisation application

Phases of the procedure/service

Start: Submission of application.

Procedure: By Customs Department and II. Ministry of Foreign Affairs and Cooperation

End: Resolution of the Customs and Excise Taxes Department, communicated to interested parties by the Ministry of Foreign Affairs and Cooperation.


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing


Basic Regulations