PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Recognition of VAT refunds within the framework of diplomatic and consular relations and those of international organisations or NATO (not Spain), for acquisitions made outside of the territory of application of the tax.

Procedure to obtain recognition of the right to Value Added Tax exemption within the framework of diplomatic and consular relations and those of international organisations recognised in Spain and the forces of the Member States, NATO, other than Spain, for the acquisition of goods and services made outside the territory of application of the tax.

To obtain this recognition the beneficiaries must obtain certificates that prove they have a right to the exemption and these certificates must be recognised throughout the entire Community.

The certificate must be requested from the Host Country (Spain).