PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• The application shall be submitted together with a detailed description of the goods and/or services for which the exemption is requested or the order reference referred to under 5.B in the application form.

None

• Tax Agency

• Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
• Economic-administrative claim: Application period: One month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be dismissed. It will be addressed to the administrative body that made the appealable decision.

• Orden HFP/645/2023, de 20 de junio, por la que se aprueba el modelo 381 "Impuesto sobre el Valor Añadido. Solicitud de reembolso de las cuotas tributarias soportadas por las fuerzas armadas de los Estados miembros de la Unión Europea afectadas a un esfuerzo en el ámbito de la política común de seguridad y defensa (art. 5.2 del reglamento aprobado por el Real Decreto 443/2023, de 13 de junio)" y se determinan la forma y procedimiento para su presentación, y se modifica la Orden EHA/1729/2009, de 25 de junio, por la que se aprueba el modelo de Certificado de exención del Impuesto sobre el Valor Añadido y de los Impuestos Especiales en las entregas de bienes y prestaciones de servicios realizadas en el marco de las relaciones diplomáticas y consulares y en las destinadas a organizaciones internacionales o a las fuerzas armadas de Estados miembros que formen parte del Tratado del Atlántico Norte, distintos de España, y se aprueba el sobre de envío de autoliquidaciones del IVA (BOE 22-jumio-2023).
• Directiva 2006/112/CE del Consejo, de 28 de noviembre de 2006, relativa al sistema común del impuesto sobre el valor añadido (BOE 11-diciembre-2006)

• Cuartel Xeral ou Centro de Operacións Aéreas correspondente (OTAN).
• Ministerio de Asuntos Exteriores e de Cooperación (Relacións diplomáticas, consulares e Organismos Internacionais).

• Start: At the request of an interested party by submitting the corresponding application in the State of the Headquarters (Spain). The application must include a declaration from the beneficiary individual or organisation stating that the goods or services acquired are for official or personal use and that they meet the conditions and limitations applicable to exemption in the Member State of the headquarters of the beneficiary individual or organisation. This declaration will also state the beneficiary's commitment to pay the Member State from which the goods are dispatched or from where the services are rendered in the event of failure to comply with the exemption conditions.
• Procedure: The procedure will be processed with the documents provided or required.
• End: Express resolution. In case of NATO: Once the 3 month deadline for a resolution in the procedure has expired without any Resolution having been expressly issued in the matter, the administrative silence shall have the effect of: authorisation. All independently of the obligation to resolve. In the case of Embassies: Once the 6 month deadline for a resolution in the procedure has expired without any resolution having been expressly issued in the matter, the administrative silence shall have the effect of rejection.

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address