Firstly, the purpose of this Order is to approve form 381 for requesting a refund of Value Added Tax paid by the armed forces of any Member State of the European Union other than Spain for acquisitions linked to efforts carried out within the scope of the common security and defence policy, and to determine the form and procedure for its presentation.Secondly, it amends Order EHA/1729/2009, of 25 June, in order to adapt the current certificate of exemption from Value Added Tax and Excise Duties on the supply of goods and services carried out within the framework of diplomatic and consular relations and those destined for international organisations or the armed forces of Member States that are part of the North Atlantic Treaty, other than Spain, to the new exemptions introduced with respect to the defence effort carried out by the armed forces of a Member State in another State within the framework of the common security and defence policy and with respect to the Union’s measures in response to the COVID-19 pandemic.
Source: sede.agenciatributaria.gob.es
