Royal Decree 443/2023, of June 13, approving the Regulation developing tax exemptions for the Armed Forces of the Member States of the European Union affected by a defense effort in the field of the common security and defense policy and establishing the procedure for its application, and amending the Excise Tax Regulation, approved by Royal Decree 1165/1995, of July 7, was published in the BOE of June 14.

The modifications regarding VAT and Special Taxes establish a regime of exemptions from both taxes, similar to that already provided for the armed forces of any State party to the North Atlantic Treaty (NATO).

This exemption regime is extended to the armed forces of Member States participating in activities within the framework of the common security and defence policy.

In this way, deliveries, imports and intra-community acquisitions of goods made by the aforementioned armed forces, for their use or that of the civilian personnel in their service, as well as for the supply of their dining rooms or canteens, are declared exempt.