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V1727-19 9 July 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Goods may be acquired VAT-exempt in Spain if the right granted by the original Member State is justified

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.

The question raised

Procedure to effectuate the Value Added Tax exemption.

The DGT's ruling

Personnel with diplomatic status from an international organization in another EU Member State may acquire goods in Spain with VAT exemption. The exemption is applied directly through the presentation of an official certificate from the destination Member State. If the certificate is not available at the time of purchase, a refund of the taxes paid must be requested following the quarterly refund procedure.

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