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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 on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation


Offices of the Tax Agency


Exemption authorisation application

Process/service phases

Start: Submission of application.

Procedure: By Customs and Excise Duties Department. 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 Month/s

Resolution body

State Revenue Office


Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing


Basic Regulations