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A worker for an international organisation in another EU Member State enquires about applying for VAT exemption in Spain. The DGT rules that this is possible provided that the granting of such rights by the authorities of the State where the organisation is based is duly justified.
Cuestión planteada Procedimiento para hacer efectiva la exención del Impuesto sobre el Valor Añadido.
El personal con estatuto diplomático de un organismo internacional en otro Estado miembro de la UE puede adquirir bienes en España con exención de IVA. La exención se aplica directamente mediante la presentación de un certificado oficial del Estado miembro de destino. Si no se dispone del certificado en el momento de la compra, se deberá solicitar el reembolso de las cuotas soportadas siguiendo el procedimiento de devolución trimestral.
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