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V2249-21 6 August 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption may be applied to diplomats upon presentation of the harmonized certificate or via reimbursement

A clothing company inquires how to apply the VAT exemption to an official of a permanent representation to the EU. The DGT explains that it may be applied directly with the certificate or, if not held at the time, through the reimbursement procedure.

The question raised

Question posed: Value Added Tax exemption. Procedure to effectuate the exemption.

The DGT's ruling

If the recipient presents the harmonized certificate justifying their right to the exemption, the company shall apply the exemption directly without charging the tax. If the certificate cannot be provided at the time of the transaction, the company must charge the VAT and the recipient may request a reimbursement from the Tax Administration. For reimbursement, the recipient must apply quarterly within the six months following the corresponding period, accompanied by original invoices or certified copies.

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