Royal Decree 3485/2000 of 29 December 2000 on franchising and exemptions under diplomatic, consular and international bodies, and amending the General Regulation of Vehicles, approved by the Royal Decree 2822/1998 of 23 December 1998 (Official Journal of the State of 30 December), the entry into force of which took place on 1 January 2001, has included in a single legislative text the regulation of exemptions and reliefs diplomatic, consular and international organizations, unifying the procedure for their application and simplifying its management. In this way, the Royal Decree has finished with the previously existing normative dispersion in relation to this matter.

The final provision of the Royal Decree cited, under the heading "limits of franchising and exemptions", states in paragraph 1 that the Minister of Finance, after a report by the Ministry of Foreign Affairs, will establish the modules for determining the adequacy of the quantities of goods and effects which may be the subject of import, delivery, intra-Community acquisition or manufacturing with relief or exemption from the needs of the beneficiaries of the said modules; cases referred to in Articles 2, 3, 4, 5 and 12 of the Royal Decree.

These precepts regulate the scope of the franchises and exemptions regulated in the aforementioned standard.

These modules also refer to Articles 7 and 10 of Royal Decree 3485/2000. The first sets out the exceptional circumstances in which applications for relief or exemption from goods of use exceeding the quantities indicated in the modules may be accepted. The second provision referred to in point (a) of paragraph 1 provides that the 'management centre' (i.e. the State Tax Administration Agency) shall authorise the relief or exemption requested ' without exceeding the maximum amount of the module where appropriate. corresponding ".

However, paragraph 3 of the final provision of Royal Decree 3485/2000 provides that when special circumstances are met, duly accredited, the managing centre, after a favourable report from the Ministry of External, it may agree to the application of the exemption for quantities higher than those fixed in the modules.

It is therefore appropriate to fix the modules to which we are referring, so that the normative scheme designed in Royal Decree 3485/2000 acquires full concretion, taking into account, for these purposes, according to paragraph 2 The modules shall apply for all the goods acquired or imported by the persons or entities benefiting from the exemptions or exemptions. In this respect, it is necessary to assess the need for a management procedure to be used in order to provide an adequate response to the requests for relief and exemption which are being requested and, equally, to take account of the family consumption data provided by the National Statistics Institute.

In another order of things, Law 30/1992, of 26 November, of the Legal Regime of Public Administrations and of the Common Administrative Procedure ("Official State Gazette" of 27 November), provides in paragraph 4 of Article 70 of the Rules of Procedure of the European Parliament of the European Parliament and of the Council of the European Parliament of the European Parliament and of the Council of the European Parliament and of the Council of the European Parliament It is therefore appropriate to approve the models for the application for the prior recognition of the exemption from the value added tax and the application for reimbursement of the contributions of the said tax (the latter, both in pesetas and in (euros) corresponding to the two routes through which the exemptions referred to in Royal Decree 3485/2000 are articulated.

For all of this, taking into account the provisions of the final provision of Royal Decree 3485/2000, having regard to the report of the Ministry of Foreign Affairs referred to in that provision and in the use of the I have granted, I have had to dispose:

Article first. Modules applicable in the case of automobiles and certain products subject to the Excise on Alcohol and Alcoholic Drinks, the Tax on Tobacco Labors and the Tax on Hydrocarbons.

1. The customs and tax exemptions for imports and exemptions applicable to motor vehicles referred to in Article 12 (1) (c), (d) and (e) of Royal Decree 3485/2000 of 29 December 2000 shall be applied in accordance with the provisions of Article 12 (1) of the Treaty. with the following scales:

(a) Dealing with diplomatic agents, career consular officers or officials with diplomatic status of International Organizations with headquarters or office in Spain, the number of units to which the Tax benefits may not exceed three for each Agent or Officer. However, for the Heads of Mission, the number of units may be up to four.

(b) In the case of the technical-administrative staff and consular employees referred to in the letter

(e) in Article 12 (1) of Royal Decree 3485/2000, the tax benefit is fixed in a vehicle for each member of the staff cited or for each consular employee.

2. The customs and tax reliefs on importation and the exemptions applicable to the products listed below shall be in accordance with the following scales, which shall be construed as referring to the whole of imports or acquisitions made in the course of a calendar quarter:

a) Tobacco Labors:

Cigarettes: 9,000 units.

Cigars: 65 units.

Dealing with Heads of Diplomatic Mission, the scales will be as follows:

Cigarettes: 18,000 units.

Cigars: 130 units.

b) Alcohol and alcoholic beverages:

Derived beverages: 90 litres.

Sparkling wine: 30 litres.

For the Heads of Diplomatic Mission, the scales will be as follows:

Derived beverages: 180 litres.

Sparkling wine: 60 litres.

c) Fuel and lubricants:

Fuels: 1,200 litres for each vehicle entitled to tax benefit.

Lubricants: 30 litres for each vehicle entitled to tax benefit.

The scales relating to the work of tobacco and alcohol and alcoholic beverages shall apply to all imports or acquisitions made by each holder of the tax benefit, including the members of his/her family referred to in Article 2 (1) (c) and (d) of Royal Decree 3485/2000.

Article 2. Modules applicable in the case of imports and acquisitions of other goods for the personal use and consumption of the diplomatic agents, of the consular officers of the career and of the members with diplomatic status of the International Organizations with headquarters or office in Spain.

1. The modules referred to in paragraph 2 of this Article shall apply in the following cases:

(a) Customs and tax reliefs on importation and exemptions from the Value Added Tax, the Indirect General Tax and the Tax on Production, Services and Import in the Cities of Ceuta and Melilla in the supply of goods, other than those referred to in the first Article, intended for the personal use and consumption of the diplomatic agents and consular officers of the career, as well as of the members of his family who are part of your home.

(b) Customs and tax reliefs on importation and exemptions from the Value Added Tax, the Indirect General Tax and the Tax on Production, Services and Import in the Cities of Ceuta and Melilla in the supply of goods referred to in point (a) above, intended for the use and consumption of members with diplomatic status of International Organisms with headquarters or office in Spain, as well as members of their family who are part of their home, except where the respective international conventions establish other different.

2. Applications for relief or applications for refunds shall be admissible only in the cases referred to in paragraph 1 where the following conditions are met simultaneously:

(a) That the aggregate of acquisitions and imports of the goods referred to in points (a) and (b) of paragraph 1 above, carried out in a calendar quarter, does not exceed 1,500,000 pesetas (EUR 9,015,18). For the computation of this amount the following rules will be considered:

The rules for determining the tax base of the Value Added Tax, the Indirect General Tax or the Production Tax, the Services and the Import in the Cities of Ceuta and Melilla, as appropriate.

The amount of purchases of goods made in other Member States of the European Union other than the Kingdom of Spain shall be included in the calculation, where it has been applied to the delivery of the goods in the country of origin, the exemption from the corresponding turnover tax, by means of the submission by the acquirer of the form referred to in Article 10 (2) (b) of Royal Decree 3485/2000.

Imports of goods which benefit from the corresponding customs and tax reliefs generally established shall not be taken into account, and outside the diplomatic, consular and other bodies International.

(b) For refund applications, the total amount of each invoice in which the transactions are documented is not less than 40 000 pesetas (240,40 euro), including taxes. For this purpose, operations carried out for the same consignee may be included in a single invoice within the maximum period of one calendar month in accordance with Article 2 (4) of Royal Decree No 2402/1985 of 18 December 1985. This is the first time that the Commission has been able to make a decision on the issue of the European Community's internal market.

Article 3. Principle of reciprocity.

The application of the modules referred to in this Order will be conditional on the existence of reciprocity, in the terms of Royal Decree 3485/2000 of 29 December 2000.

Article 4. Request for reimbursement of the Supported Value Added Tax quotas:

model in euro.

1. The "Value Added Tax" model is approved. Request for reimbursement within the framework of diplomatic relations, consular relations and international organizations recognized by Spain, in euro ", as set out in Annex I to this Order. This model consists of three copies: exemplary for the person concerned, exemplary for the Ministry of Foreign Affairs and exemplary for the State Tax Administration Agency.

The number of supporting documents to be included in the euro model shall be a sequential number, the first three digits of which shall correspond to code 366.

2. This model must be submitted by the addressees of the exempt transactions referred to in Article 10 (3) of Royal Decree 3485/2000 in order to request the reimbursement of the value added tax quotas which have been granted by the Commission. during each calendar quarter. A single model shall be submitted for each quarter and applicant.

3. The request for reimbursement shall be submitted to the Ministry of Foreign Affairs within six months of the end of the period to which they correspond. That Ministry shall transfer the application, together with its report, to the State Tax Administration Agency. The application shall be deemed to be rejected if the six-month period for the decision referred to in Article 10 of Royal Decree 3485/2000 is defeated without the State Agency for Tax Administration having issued such a decision.

4. The application shall be accompanied by the original equivalent invoices or documents or a copy collated by the Diplomatic Mission, the consular post office or the relevant International Agency, which shall comply with the requirements of the Royal Decree 2402/1985 of 18 December 1985. In the case of requests for reimbursement made by natural persons, the diplomatic agent, consular officer or member with diplomatic status of the International Agency shall be the addressee of the operation. right to tax benefit.

5. The provisions of the foregoing paragraphs are without prejudice to the provisions of Article 8 of this Order.

Article 5. Request for reimbursement of the Supported Value Added Tax quotas:

model in pesetas.

1. The "Value Added Tax" model is approved. Request for reimbursement in the context of diplomatic relations, consular relations and international organizations recognized by Spain, in pesetas ", as set out in Annex II to this Order. This model consists of three copies: exemplary for the person concerned, exemplary for the Ministry of Foreign Affairs and exemplary for the State Tax Administration Agency.

2. The specifications contained in the fourth article of this Order in respect of the corresponding euro model shall apply to this model. However, the model in pesetas may only be used for refund applications submitted during the year 2001, during which period the model in pesetas or the euro model may be used, at the will of the person concerned. As from 1 January 2002, the model in pesetas and, if necessary, the euro model as set out in that Article, may not be used.

Article 6. Request for the prior recognition of the exemption of the value added tax in the framework of diplomatic relations, consular relations and international organizations recognized by Spain.

1. The "Value Added Tax" model is approved. Request for the prior recognition of the exemption in the framework of diplomatic, consular and international relations recognized by Spain ", as set out in Annex III to this Order. This model consists of three copies: exemplary for the person concerned, exemplary for the Ministry of Foreign Affairs and exemplary for the State Tax Administration Agency.

2. This model must be submitted by the addressees of the exempt transactions referred to in Article 3 (1) (b) and Article 12 (1) (a), (b), (c), (d) and (e) of Royal Decree 3485/2000, in order to request the application of the exemption from the value added tax applicable to those operations.

3. The application shall be submitted to the Ministry of Foreign Affairs prior to the operation. That Ministry shall transfer the application, together with its report, to the State Tax Administration Agency. Such an application shall be deemed to be rejected if the period of six months for the decision referred to in Article 10 of Royal Decree 3485/2000 is defeated without the State Agency for Tax Administration having issued such a decision. An application shall be submitted each time a exempt operation is to be carried out.

4. The application shall be accompanied by the contractual documents, budgets, order notes or any descriptive documents of the operation.

Item seventh. Exemption from the value added tax applicable in the case of acquisitions of goods or services in Member States of the European Union other than the Kingdom of Spain.

The accreditation to acquire goods or services in other Member States with exemption, as referred to in Article 10 (2) (b) of Royal Decree 3485/2000, will be governed by the Order of 15 December 1993, by the the exemption of value added tax on acquisitions made by diplomatic and consular representations, duly recognized International Organizations and Forces of States Parties of the Organization of the Treaty of North Atlantic ("Official State Gazette" of 29 December) or the rules which eventually replace her.

Article 8. Procedure for the application of the exemption from the value added tax corresponding to the deliveries of fuels falling within the scope of the hydrocarbon tax.

The application of the exemption from the value added tax corresponding to the deliveries of fuels falling within the scope of the hydrocarbon tax shall be in accordance with the provisions of Article 11 (3). of Royal Decree 3485/2000.

Single end disposition. Entry into force.

This Order shall enter into force on the day of its publication in the Official Gazette of the State.

What I communicate to VV. II. for their knowledge and effects.

Madrid, 24 May 2001.

MONTORO ROMERO

Ilmo. Mr. Director-General of the State Agency for Tax Administration and Ilmo. Mr. Director General of Tribute.

ATTACHMENTS

(SEE IMAGES, PAGE 18592 TO 18607)