Article 2 (2) of Law No 37/1992 of 28 December 1992 on the value added tax provides that, in the application of that tax, the provisions of the Treaties and International Conventions shall be taken into account which are part of the Spanish internal order. In the same terms, Article 3 (2) of Law 38/1992 of 28 December 1992 on Excise Duties, in respect of special manufacturing taxes, as well as Article 3 (2) of Law 20/1991 of 7 June 1991, is expressed as follows: amending the fiscal aspects of the Canary Islands ' Fiscal Economic Regime. The integration of Spain into the military structure of the North Atlantic Treaty Organization determined an increase in the presence and activities of the Organization in the territory of our country. This has resulted in the development of military exercises in those territories involving the Spanish Armed Forces in conjunction with the Armed Forces belonging to other Member States of the Treaty Organization. North Atlantic, which often implies, in turn, the establishment and operation within the Spanish territory of joint military headquarters, as well as the sending of forces by the other participating and participating nations. support facilities of the Organization. The above circumstances make it necessary, at the present time, for a detailed development of the content of the relevant tax exemptions in this context and the procedure for applying the same rules contained in Articles IX and X. of the Convention on the Statute of the Organization of the North Atlantic Treaty, of the National Representatives and of International Personnel of 20 September 1951, to which Spain acceded by Instrument of 17 July 1987 (Bulletin State Officer of 10 September). It is also necessary to articulate the rules for the development of Article 8 of the Protocol on the Statute of the International Military Headquarters established in compliance with the North Atlantic Treaty of 28 August 1952, to the Spain, by means of an instrument of 26 July 1995 (Official Gazette of the State of 23 September 1995), which refers to the tax benefits applicable to the Allied Headquarters. The provisions of Article XI of the Convention between the States Parties to the North Atlantic Treaty concerning the Statute of its Forces, which were made in London on 19 June 1951, are also to be adopted. Spain by Instrument of 15 March 1983 (Official Journal of the State of 20 May). Finally, account must be taken of the provisions of the Agreement between the Kingdom of Spain and the North Atlantic Treaty Organization, represented by the Supreme Headquarters of the Allied Powers in Europe, on the special conditions applicable to the establishment and operation on Spanish territory of an International Military Headquarters, made in Madrid on 28 February 2000 (Official State Gazette of 16 May 2000). Part of the tax benefits cited were developed by Royal Decree 1967/1999 of 23 December 1999, which includes exemptions in indirect taxes relating to the North Atlantic Treaty Organization and the States Parties. of that Treaty and lays down the procedure for its application. However, the conclusion of the new Agreement of February 2000 makes it necessary to review the regulation so far contained in Royal Decree 1667/1999, which comes to replace this royal decree. At the same time, the updating of some of the already regulated exemptions has been carried out, streamlining the procedures for its implementation. In accordance with the provisions of paragraph one of the additional provision of Law 20/1991, a report has been obtained from the Autonomous Community of the Canary Islands. In its virtue, on the proposal of the Minister for Economic Affairs and Finance, in accordance with the opinion of the Council of State and after deliberation by the Council of Ministers at its meeting of 8 February 2008,

D I S P O N G O:

Single item. Approval of the Regulation implementing the tax exemptions for the North Atlantic Treaty Organization, the International Headquarters of the North Atlantic Treaty Organization and the States Parties to the Treaty and the establishes the procedure for its application.

The Regulation implementing the tax exemptions for the North Atlantic Treaty Organization, the International Headquarters of the North Atlantic Treaty Organization and the States Parties to the Agreement are hereby approved. Treaty and the procedure for its application, which is included as an annex to this royal decree.

Single repeal provision. Regulatory repeal.

Royal Decree 1967/1999 of 23 December 1999, which includes exemptions in indirect taxes relating to the North Atlantic Treaty Organization and to the States Parties to that Treaty, is hereby repealed and establishes the procedure for its application.

Single end disposition. Entry into force.

This royal decree will enter into force on the day following its publication in the "Official State Gazette".

Given in Madrid, on February 8, 2008.

JOHN CARLOS R.

The Second Vice President of the Government and Minister of Economy and Finance, PEDRO SOLBES MIRA

ANNEX

Regulation implementing the tax exemptions for the North Atlantic Treaty Organization, the International General Headquarters of the North Atlantic Treaty Organization and the States parties to the North Atlantic Treaty and the sets the procedure for your application

Article 1. Definitions.

For the purposes of this Regulation, the following definitions shall apply: 1. "Convention", the Convention between the States Parties to the North Atlantic Treaty concerning the Statute of its Forces, signed in London on 19 June 1951.

2. "The Protocol", the Protocol on the Statute of the International Military Headquarters established in compliance with the North Atlantic Treaty, signed in Paris on August 28, 1952. 3. "PfP SOFA", the Convention between the States Parties to the North Atlantic Treaty and the other States participating in the Partnership for Peace concerning the Statute of its Forces, signed in Brussels on 19 June 1995, and any protocols 4. "Supplementary Agreement", the Agreement between Spain and the Organization of the North Atlantic Treaty concerning the special conditions applicable to the establishment and operation in Spain of an international military headquarters of 28 February 2000. 5. "General Headquarters":

a) SHAPE, defined later;

(b) HQ SACT, defined after; (c) Any international military activities, entities or detachments, including headquarters or temporary units, subordinate to SHAPE or HQ SACT, located in Spain; Any national or international support units of a Headquarters together with the liaison teams and NATO detachments and agencies attached to the Headquarters, unless it is obvious from the text of the Supplementary Agreement. 6. "HQ SACT", the Headquarters of the Allied Transformation Command. 7. "SHAPE", the Supreme Headquarters of the Allied Powers in Europe. 8. º "SACEUR", the Supreme Allied Commander in Europe. 9. º "SACT", the Supreme Commander allied to the transformation. 10. The Exchange of Letters, the one for which the Supplementary Agreement of 28 February 2000 is put into effect. 11. "Members":

(a) "Force" members as defined in the Protocol, provided that they are intended or assigned to a Headquarters;

(b) Members of the civil element who are nationals of one of the Parties to the North Atlantic Treaty, and who are assigned or assigned to a Headquarters and:

1. Are employed by one of the Parties to the North Atlantic Treaty, or

2. They belong to certain categories of civilian personnel employed by a Headquarters, according to the categories established by the North Atlantic Council.

(c) Members, both military and civilian, of the personnel of the national military representatives or of the national units in support of a Headquarters.

(d) Technical experts or contractors whose services are required by the Headquarters and who are located in the Spanish territory exclusively to serve at the Headquarters, either in an advisory capacity in technical materials, or for the establishment, handling or maintenance of equipment, unless they are:

1. Nationals of any State that is not a Party to the North Atlantic Treaty;

2. Spanish nationals, or 3. Regular residents on Spanish territory.

e) Military and civilian members of nations participating in the Partnership for Peace Program who are attached to or associated with a Headquarters. 12. "Dependent Person", spouse or similar of a member of the force or a civil element, as defined in points 1.11 (a) and (b) above, or the children of that member who are in their position. The parent of a member or of the spouse or the like of a member who, for economic or health reasons, is dependent on or maintained by that member, shall also be deemed to be dependent on the member at the address of the member. and that he is recognized as a person dependent on that member by the military authorities of Spain.

When approved by the Parties to the Supplementary Agreement, other family members may be considered as dependent persons, provided that special circumstances warrant. 13. "NATO", the North Atlantic Treaty Organization, its North Atlantic Council, its subsidiary bodies and any military headquarters established in accordance with the Protocol.

Article 2. Exemptions in imports of goods.

1. (a) Imports of fuels, oils and lubricants intended solely for use by vehicles, aircraft and official vessels of a General Headquarters or of a force shall be exempt from the payment of duties and taxes of the States Parties to the North Atlantic Treaty other than Spain or the Spanish Armed Forces when acting on behalf and on behalf of the States Parties.

(b) Imports of goods by the North Atlantic Treaty Organization for official use or by the General Headquarters for official use in the exercise of the functions authorized by the Agreement Complementary. (c) Imports of goods by the Spanish Armed Forces when they act in the name and on behalf of the North Atlantic Treaty Organization for the purposes authorized in the Supplementary Agreement.

2. They shall also be exempt from the payment of import duties and taxes:

(a) Imports of goods by a contractor executing a contract for a Headquarters in the exercise of the functions authorized in the Supplementary Agreement, provided that the contractor acquires them on behalf of of the Allied Headquarters.

(b) Imports of goods that are intended to supply the dining rooms, clubs, associations, restaurants, bars, canteens, shops and economies of the General Headquarters. (c) Imports of motor vehicles and motorcycles which are carried out by the members of the Force and its dependent persons, provided that they are their private vehicles. (d) Imports of caravans, trailers and recreational craft with their necessary equipment, which are carried out by the members of the Force for the duration of their services.

Article 3. Procedure for the application of exemptions for imports of goods.

1. The application of the exemptions in the imports of goods covered by point 1 and in point 2.a) of the preceding Article 2 shall be carried out by the Customs Office, with proof of its origin by means of the presentation, together with the documents required by the customs legislation for their importation, of a certificate certifying the destination of the goods, presented by a person duly authorized by NATO or by the Ministry of Defence.

2. The application of the exemptions in the imports of goods covered by point 2.b), c) and d) of the previous article, shall be authorised and recognised by the Customs and Excise Department as the managing centre on request. referred to by the Ministry of Defence with the accreditation of the recipient of the same. 3. In respect of goods subject to the excise duty of manufacture whose importation is carried out under suspension arrangements, the application of the exemption provided for in the preceding article shall take place, in respect of such taxes, in accordance with the procedure laid down in Article 8.

Article 4. Exemptions in the value added tax on domestic and intra-Community transactions.

1. They shall be exempt from the value added tax: (a) intra-Community supplies and acquisitions of goods, as well as the supply of services, which are carried out for the North Atlantic Treaty Organization and exclusively for their use the taxable amount, for the purposes of the value added tax, is equal to or greater than EUR 300.

(b) Intra-Community supplies and acquisitions of goods, as well as the provision of services, which are addressed to an Allied Headquarters and which are carried out for official purposes in the performance of the duties authorised in the Supplementary Agreement. (c) intra-Community supplies and acquisitions of goods, as well as the provision of services, which are intended to be addressed to the Spanish Armed Forces when acting on behalf of and on behalf of the North Atlantic Treaty Organization, the purposes authorised in the Supplementary Agreement. (d) intra-Community deliveries and acquisitions of fuels, oils and lubricants intended to be used exclusively by vehicles, aircraft and vessels affected by the official use of a Headquarters or a force of the States Parties of the North Atlantic Treaty other than Spain or the Spanish Armed Forces when acting in their name and on behalf of them.

2. They shall also be exempt from Value Added Tax:

(a) Intra-Community supplies and acquisitions of goods, as well as the provision of services, which are intended as a recipient of a contractor to carry out a contract for a Headquarters in the performance of the duties authorised in the Supplementary Agreement, provided that the contractor acquires them on behalf of the Headquarters.

(b) Intra-Community supplies and acquisitions of goods, as well as the provision of services, which aim at the supply of canteens, clubs, associations, restaurants, bars, canteens, shops and economies of The General Headquarters. (c) the supply of goods and services provided by the dining rooms, clubs, associations, restaurants, bars, canteens, shops and economies of the General Headquarters, in favour of the members of the Force, of the civil or of the dependent persons. (d) the supply of goods and services provided by canteens, clubs and associations, canteens, bars and restaurants, in favour of Spanish military and civilian personnel and official guests of the Headquarters, exclusively to be consumed in these premises. (e) the deliveries of motor vehicles and motorcycles by the members of the Force and their dependent persons, provided that they are their particular vehicle. (f) Deliveries of caravans/trailers and recreational craft with their necessary equipment that are intended to be addressed to the members of the Force for the duration of their services.

3. The supply of goods and services which are exempt in accordance with the provisions of the preceding paragraph shall generate for the taxable person who makes them the right to deduct the value added tax by the person who has been (c) in accordance with Article 9 (1) (c) of Law No 37/1992 on the value added tax of 28 December.

Article 5. Procedure for the application of the exemptions in the value added tax for internal and intra-Community transactions.

1. In the operations referred to in Article 4 (1) (a) and (d) and (d), (e) and (f) of this Regulation, the exemptions shall be applied after recognition of their provenance by the State Agency for Tax Administration. Such recognition shall take effect from the time of application. After three months after the application has been lodged with the competent authority for recognition without any express resolution, recognition of the origin of the exemption shall be understood.

To the request that, for these purposes, be formulated, an expressive certification of the use to which the goods object of the referred operations are destined must be accompanied. Likewise, in the case of deliveries of buildings or land, the application of the exemption will be conditional upon the granting of the corresponding public document and the registration in the Land Registry on behalf of the Organization of the North Atlantic Treaty. The taxable persons of the value added tax which carry out the operations referred to in this paragraph shall not settle the tax corresponding to them and shall therefore not have an impact on the amount of the tax. recognition of the exemption granted by the State Tax Administration Agency, while retaining that recognition as a justification for the exemption. 2. The application of the exemptions provided for in Article 4.1 (b) and (c) of this Regulation shall be as follows:

(a) Dealing with transactions whose tax base for the value added tax is less than EUR 300, by returning the tax quotas supported by the Headquarters, upon request by the this.

Return requests shall relate to the shares supported in each calendar quarter and shall be filed with the State Tax Administration Agency within six months of the end of the the settlement period to which they correspond. These applications shall be accompanied by the original invoices or documents, which shall comply with the requirements laid down in the Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003, and a certificate from the applicant for the refund, expressed in the use to which the goods are intended for which the exempt transactions relate. (b) In the case of transactions whose taxable amount for the purposes of the Value Added Tax is EUR 300 or more, the provisions of paragraph 1 of this Article shall apply.

3. The application of the exemptions provided for in Articles 4.2.a) and (b) and 6.1 of this Regulation shall be effected by the refund of the tax contributions borne by the addressee of the operations, upon application by the addressee.

Return requests shall relate to the shares supported in each calendar quarter and shall be filed with the State Tax Administration Agency within six months of the end of the the settlement period to which they correspond. Those applications shall be accompanied by the original invoices or documents, which must satisfy the requirements laid down in the Regulation governing the invoicing obligations, approved by Royal Decree 1496/2003 of 28 November 2003, in where appropriate, and a certificate by the applicant for the refund, which is expressed in the use of the goods to which the exempt transactions relate. 4. The supply of goods or services which are understood in the territory of application of the tax shall be exempt, with direct application of the exemption, where the recipients of such goods or services are the entities referred to in Article 1, accredited or based in another Member State and justifying the granting by the competent authorities of the State of destination of the right acquired from the said goods or services with exemption, by means of the presentation of the form issued for this purpose. Accreditation for the purchase of goods or services in other Member States with exemption may be requested by the entities referred to in the previous paragraph accredited or based in the territory of application of the tax in accordance with the procedure laid down in the determine the Minister for Economic Affairs and Finance and using the approved forms for this purpose.

Article 6. Exemptions from operations relating to postal services, alcohol, tobacco and fuel, furniture and household appliances.

1. The following operations shall be exempt from the value added tax and any other import duty class: (a) the supply of services and supplies of ancillary goods made by the public postal services to of the members of the Force and its dependent persons

(b) The importation, delivery or intra-Community acquisition of alcohol, tobacco and fuel by members and dependent persons in the reasonable quantities agreed in the Exchange of Letters. (c) the importation, delivery or intra-Community acquisition of furniture and appliances by members and dependent persons, provided that the unit price exceeds a value agreed between SHAPE and the Ministry of Defence in the exchange of Letters.

2. The application of the exemption provided for in this Article shall be applied in accordance with the procedure laid down in Article 3 of this Regulation, in the case of imports, and in accordance with the procedure laid down in Article 5.3, in the case of delivery, intra-Community acquisition or provision of services.

Article 7. Disposal of goods purchased with exemption.

1. The sale, permuse or donation of goods acquired or imported with exemption under Articles 2 to 6 of this Regulation shall require prior notification to the State Administration of Tax Administration, with indication details of the characteristics of the operation and the characteristics of the operation.

In the case of sales reported in the form indicated in the preceding paragraph, they shall be subject to the Value Added Tax, in respect of transactions assimilated to imports, the acquisitions made in the the territory of application of the tax corresponding to the supply of goods by the entities or persons whose delivery, intra-Community acquisition or prior importation had benefited from the exemption from the tax on the basis of the rules cited above. The conduct of the indicated operations without prior notice shall determine the ineffectiveness of the exemption, with liquidation and revenue, by the addressees of the transactions which initially benefited from the exemption, from the tax corresponding to the time when the previous deliveries or imports were made free and paid out of the interest to be taken, in accordance with the procedure laid down for the liquidation of the operations treated as imports into the Community. Article 73.3 (a) of the Value Added Tax Regulation, approved by the Royal Decree 1624/1992, dated 29 December. 2. Goods acquired or imported with exemption under Articles 2 to 6 of this Regulation may be disposed of, subject to prior notification to the State Tax Administration Agency, to persons and entities whose acquisition is exempt from the same, without, in this case, the sales are subject to the Value Added Tax.

Article 8. Provisions relating to the Special Taxation of Manufacture.

1. The manufacture and import of products falling within their objective areas, the importation, delivery or intra-Community acquisition of which is exempt from the value of the goods, shall be exempt from excise duties. Added by virtue of the provisions, as the case may be, in Articles 2, 4 or 6 of this Regulation.

2. The application of the exemption provided for in paragraph 1 above in relation to the goods subject to the Hydrocarbon Tax shall take place as follows:

(a) In the case of hydrocarbons intended for use as fuel, in accordance with the procedure provided for in paragraph 2 and consistent with Article 4 of the Excise Regulation, approved by Royal Decree 1165/1995 of 7 December 1995, July.

(b) In the case of hydrocarbons intended for use as propellant, by the procedure provided for in Article 5 of the Excise Regulation, without prejudice to the provisions of paragraph 3 of that Article.

3. The application of the exemption provided for in paragraph 1 in respect of the goods covered by the other special manufacturing taxes shall be effected, as appropriate, by the procedure provided for in paragraph 2 and in accordance with Article 4 or by the procedure provided for in Article 130 (2), both of the Excise Regulation.

Article 9. Provisions relating to the Special Tax on Certain Means of Transport.

1. Where the value added tax exemptions provided for in paragraphs (b) and (c) of Article 2.1 (a) of Article 2.2 (a), (b) and (c) of Article 4.1 and in paragraph (a) of Article 2 (a) of this Regulation apply, Regulation and operations shall be for the purpose of vehicles, vessels or aircraft, their first final registration in Spain, if applicable, shall not be subject to or exempt from the Special Tax on Certain Means of Transport with the same conditions, requirements and procedures as intended for vehicles, vessels and aircraft of the Armed Forces.

2. Where the value added tax exemptions provided for in paragraphs (c) and (d) of Article 2.2 and in paragraphs (e) and (f) of this Regulation are applicable, the first definitive registration in Spain of the means of (a) transport which is indicated, if applicable, shall be exempt from the Special Tax on the Determinated Means of Transport provided that the conditions laid down in those paragraphs are met and subject, in so far as it is applicable, to the the procedure provided for the registration of means of transport under diplomatic registration. This exemption shall not apply where the taxable person has Spanish nationality or has his habitual residence in Spain.

Article 10. Provisions relating to Indirect General Tax Canarian.

1. Imports of the goods expressed in Articles 2 and 6.1.b) and c) of this Regulation, with the requirements and requirements, shall be exempt from the Indirect General Tax and the Arbitration for Imports and Deliveries of Goods in the Canary Islands. the conditions laid down in Article 2 and 3 of that Regulation.

The reference in Article 3.1 of this Regulation is made to the documents required by customs legislation, it should be understood as referring to the regulation which has approved or approved by the Autonomous Community of The Canary Islands, being, according to the fourth provision of Law 20/1991 of 7 June, amending the fiscal aspects of the Economic Regime of the Canary Islands, the customs legislation of application. 2. They shall be exempt from the Indirect General Tax and the Arbitration for Imports and Deliveries of Goods in the Canary Islands, the supplies of goods and services mentioned in Articles 4 and 6.1 of this Regulation. In the Indirect General Tax Canarian, these supplies of goods and services exempt will entitle the taxable person to the deduction of the quotas supported or satisfied in the purchase or import of the goods and services which are use in such operations, in accordance with the provisions of Article 29.4.1. (c) of Law 20/1991. In the Arbitrio on Imports and Deliveries of Goods in the Canary Islands, these deliveries of exempt goods will give the right to the refund of the quotas supported in the purchase or import of the goods used in such deliveries exempt, in accordance with the provisions of Article 85 of Law 20/1991. 3. It shall apply to the Indirect Canarian General Tax and to the Arbitrio on Imports and Deliveries of Goods in the Canary Islands as provided for in Article 7 of this Regulation for the disposal of goods purchased or imported with exemption. 4. As long as the management rules regarding the Indirect General Tax Canarian and the Arbitrio on Imports and Deliveries of Goods in the Canary Islands are not approved by the Autonomous Community of the Canary Islands, in relation to the procedure for the the application of the exemptions and the disposal of the goods acquired or imported as referred to in this Article, will be applied in an additional way, as provided for in the fourth provision of Law No 20/1991, the management rules contained in Articles 5 and 7 of this Regulation. 5 The references in Articles 3, 5 and 7 of this Regulation Regulations are made to the State Agency of Tax Administration, to the Department of Customs and Excise, to the Tax on Value Added and to the Minister of Economy and Finance will be understood realized to the Tax Administration Canary Islands, the Indirect Canarian General Tax, the Arbitrio on Imports and Deliveries of Goods in the Canary Islands and the Minister of Economy and Finance of the Government of the Canary Islands, according to each case.