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Exemption Certificate: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2025

Current position

The VAT exemption for personnel with diplomatic status from international organizations in other Member States requires the presentation of a certificate issued by the competent authorities of the destination State. This document allows for the application of the direct exemption by the supplier at the time of the transaction. If the certificate is not available at the time of purchase, the right is exercised through the procedure for the refund of tax paid.

The DGT's position remains constant in requiring the certificate from the competent authorities of the destination State to apply the exemption. The alternative of requesting a refund of tax paid if the certificate is not presented at the time of accrual has been maintained, as observed in the rulings of 2017, 2019, and 2025.

Analysis based on 8 of 9 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

9

V0403-25 20 Mar 2025

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

SG de Impuestos sobre el Consumo

exención de ivaestatuto diplomáticoorganismos internacionalesreembolso de cuotascertificado de exención LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 22.9

Affects CompanyExpat · Non-residentIndividual

V2969-20 2 Oct 2020

VAT exemption for services to international organisations may be applied by presenting a certificate for each transaction

SG de Impuestos sobre el Consumo

exenciónorganismos internacionaleslugar de realizaciónsujeto pasivocertificado de exención LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5.4

Affects CompanyExpat · Non-residentIndividual

V1727-19 9 Jul 2019

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

SG de Impuestos sobre el Consumo

exención de ivaestatuto diplomáticoorganismos internacionalescertificado de exenciónreembolso de cuotas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 22.9

Affects CompanyExpat · Non-residentIndividual

V2424-17 28 Sept 2017

Services to international organisations may be VAT exempt if provided for in the headquarters agreement

SG de Impuestos sobre el Consumo

exención de la operaciónorganismo internacionalacuerdo de sedeexención directaterritorio de aplicación del impuesto LIVA — Ley 37/1992 del IVA art. 2LIVA — Ley 37/1992 del IVA art. 4

Affects CompanyExpat · Non-residentIndividual

V1451-17 7 Jun 2017

Software services to an international organisation based in another Member State may be exempt from VAT

SG de Impuestos sobre el Consumo

exención de ivaorganismos internacionalesacuerdo de sedecertificado de exenciónexención directa LIVA — Ley 37/1992 del IVA art. 2LIVA — Ley 37/1992 del IVA art. 4

Affects CompanyExpat · Non-residentIndividual

V0436-17 20 Feb 2017

Consultancy services for international organisations based in another Member State may be VAT exempt

SG de Impuestos sobre el Consumo

exención de serviciosorganismos internacionalesacuerdo de sedeexención directareembolso de cuotas LIVA — Ley 37/1992 del IVA art. 2LIVA — Ley 37/1992 del IVA art. 4

Affects CompanyExpat · Non-residentIndividual

V3817-16 9 Sept 2016

VAT identification number of international organisations not mandatory on invoices

SG de Impuestos sobre el Consumo

lugar de realizaciónexenciónorganismo internacionalsujeto pasivoobligación de facturar LIVA — Ley 37/1992 del IVA art. 5.4.2LIVA — Ley 37/1992 del IVA art. 22.9

Affects CompanyExpat · Non-residentIndividual

V2646-15 11 Sept 2015

Services for international organisations exempt from VAT if conditions met

SG de Impuestos sobre el Consumo

exenciónorganismo internacionallugar de realizacióncertificado de exenciónsujeto pasivo LIVA — Ley 37/1992 del IVA art. 22.9LIVA — Ley 37/1992 del IVA art. 5.4.2

Affects CompanyExpat · Non-residentIndividual

V2815-14 20 Oct 2014

VAT exemption cannot be applied to vehicle purchases without prior certification

SG de Impuestos sobre el Consumo

exenciónrelaciones diplomáticascertificado de exenciónentrega de bienesestado miembro LIVA — Ley 37/1992 del IVA art. 22.8LIVA — Ley 37/1992 del IVA art. 22.9

Affects CompanyExpat · Non-residentIndividual

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