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V0403-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

International organisation staff may buy goods in Spain tax-exempt with certificate

An employee of an international organisation based in Spain asks whether they can buy goods without VAT and if the supplier must refund the VAT paid. The DGT responds that exemption applies if the right is justified by a certificate issued by the destination member state's authorities.

In 6 key points

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2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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