This Royal Decree incorporates in a single normative text the regulation of the franchises and exemptions in diplomatic, consular and international organizations, until now regulated in provisions of different rank and content, unifies the procedure for its application and simplifies its management.

In our legal order, the franchises and exemptions under diplomatic, consular and international organizations are based on the Vienna Conventions of 18 April 1961 on diplomatic relations, and of 24 April 1963 on consular relations, as well as in the international conventions signed by Spain establishing the international organizations, or in the Agreements on their headquarters, which, together with Regulation (EEC) No 918/83 of the Council Directive of 28 March 1993 on the establishment of a Community system of reliefs On 28 December 1992, on 28 December 1992, the customs authorities of the Canary Islands, on the one hand, and on the other hand, on the other hand, the Commission adopted a proposal for a Council Regulation (EEC) amending Regulation (EEC) No 397/92 on the 8/1991, of 25 March, of the Tax on Production, Services and Import in the Cities of Ceuta and Melilla, which transfer to our legal order the commitments acquired by Spain in the aforementioned International Conventions, are the legal basis underpinning our current regulatory regulation and the present Royal Decree.

At present, regulations, the customs franchises in these regimes are regulated in the General Ordinance of the Income of Customs, approved by Decree of 17 October 1947; the franchises and exemptions concerning the value added tax, in the value added tax regulation, approved by Royal Decree 1624/1992 of 29 December 1992; those relating to Excise Duties, in the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995 and those of the Indirect General Tax of the Arbitrio on Production and Import in the Canary Islands; in Royal Decree 2538/1994 of 29 December. This regulatory regulation is complemented by several Decrees and Orders, setting up a heterogeneous set both in terms of their competence and the substantive and procedural regulation they make, despite being based on the same conventional base above.

This Royal Decree therefore seeks to be the only text which systematically and with the discretion of all the tax authorities carries out such regulation at a regulatory level, without prejudice to the competence of the Community. Autonomous region of the Canary Islands and the cities of Ceuta and Melilla for regulatory regulation of the aspects relating to the management of the franchises and exemptions in indirect taxes integrated into the Fiscal Economic Regime of the Canary Islands and the Tax on Production, Services and Import in the Cities of Ceuta and Melilla.

In relation to the exemptions in the Value Added Tax, the temporary limitation on the exemption in the supply of furniture and goods intended for the personal use or the furnishing of the housing has been eliminated. Member of the diplomatic staff and consular officers of the career, in order to harmonise it with the import allowances.

As far as automobiles are concerned, the franchises and exemptions to the current sociological and technical reality have been appropriate, based on the principle of reciprocity. In particular, with regard to cars registered in the name of the so-called 'administrative technical staff', this Royal Decree maintains the tax benefits which are currently derived from the application to those vehicles of the tourist registration, although they are configured as a franchise or exemption from the diplomatic and consular arrangements.

Finally, the procedure for the application and granting of these franchises has been unified which, in all cases, will be dealt with through the Ministry of Foreign Affairs, which will transfer them, together with their report, to the State Tax Administration Agency for your resolution. Without prejudice to special arrangements for the reason of the territory, the Agency is given the status of a "managing centre".

In its virtue, on a joint proposal of the Ministers of Foreign Affairs, of Finance and of the Interior, with the approval of the Minister of Public Administrations, in agreement with the Council of State and after deliberation of the Council of Ministers at their meeting on 29 December 2000,

DISPONGO:

TITLE I

General provisions

CHAPTER I

Scope of franchises and exemptions

Article 1. Object and scope of application.

1. Customs and tax reliefs on importation, exemptions on intra-Community supplies and acquisitions of goods and services in respect of the manufacture of products subject to excise duty and on the registration of goods certain means of transport, diplomatic, consular and international bodies, shall apply with the scope and conditions and following the procedure laid down in this Royal Decree.

2. The exemptions in the Tax on Proprietary Transmissions and Documented Legal Acts, modality of onerous transfers, in diplomatic, consular and international organizations, will be applied according to the established in Article 45 (1) (1) of the recast of the Law on the Tax on Proprietary Transmissions and Documented Legal Acts, approved by Royal Legislative Decree 1/1993 of 24 September.

Article 2. Import franchises.

1. Import of the following goods shall be admitted free of duty or exemption from all duties and taxes:

(a) Goods necessary for the official use of the diplomatic missions accredited and resident in Spain and the consular post offices.

(b) Goods necessary for official use of the international bodies recognized by Spain, with the limits and under the conditions laid down by the international conventions establishing such bodies or in the Agreements of location of the same.

(c) Goods in the quantities to be fixed by the Minister of Finance as necessary for the personal use and consumption of the diplomatic agents and the consular officers of the career, as well as the members of their family who form part of your home, including the effects intended for your installation.

d) Goods for the use and consumption of members with diplomatic status of international organizations with headquarters or office in Spain. The limits and conditions for the application of this franchise shall be the same as those set out in paragraph (c) above, except where the respective international conventions establish other conventions, which shall apply.

e) Furniture and effects intended for the particular use of the administrative and technical staff of the diplomatic missions and of the international organizations with headquarters or office in Spain and the consular employees of the Offices A career consular officer, as well as members of his family who are part of his or her home who do not have Spanish nationality or permanent residence in Spain, imported on the occasion of his transfer to Spain to take up his position. Imports shall be made within one year of the taking of the holding.

2. The exemption of duties and taxes on the import regulated in this Royal Decree shall not include the costs of storage, transport and similar services.

3. Articles and articles whose entry is prohibited in Spain may not be introduced into this scheme.

4. The exemptions provided for in paragraphs (a), (c) and (e) of paragraph 1 above, with the exception of those relating to the administrative and technical staff of international bodies, shall be subject to reciprocity.

5. The exemptions and exemptions provided for in paragraph 1 above and in Article 3 of this Royal Decree relating to motor vehicles shall be governed by the provisions of Article 12.

Article 3. Exemptions from Value Added Tax (VAT) in the supply of goods, services and intra-Community acquisitions.

1. They shall be exempt from Value Added Tax:

(a) deliveries of goods the importation of which would have been exempt in accordance with the provisions of Article 2 (1) (a), (b), (c) and (d) of this Royal Decree.

(b) Deliveries and leases of buildings or parts thereof and of land annexed, acquired or leased by foreign States to be used as the seat of their diplomatic representations or consular offices or as the residence of the Head of the Diplomatic Mission or Head of the consular post, where, in the latter case, the consular officers of the consular post are involved.

It shall be understood that they are part of the seat of a diplomatic representation or consular post of the premises intended to host the services or offices that integrate it.

The exemption extends to the execution of works, with or without the provision of materials, directly formalized between the corresponding foreign State and the contractor, which have as their object the construction, reform, extension or rehabilitation of the buildings referred to in the preceding paragraph, as well as the repair or maintenance work of the same buildings where their amount, referred to in each individual operation, exceeds 125,000 pesetas.

(c) Deliveries of office equipment for official use when the total amount of the documented on each invoice exceeds 50,000 pesetas.

(d) Supplies of water, gas, electricity and fuels, as well as the provision of telephone and radio-graphic communication services performed for the premises of diplomatic representations or consular offices, as well as from the residence of the Head of the Diplomatic Mission or the Head of a Consular Office, where, in the latter case, the consular officer is a career consular officer.

2. The exemptions in paragraph 1 above shall be conditional on the existence of reciprocity.

3. The exemptions from the operations referred to in paragraph 1 above and the conditions for making them effective shall apply to international bodies with headquarters or office in Spain and to the members with diplomatic status of such bodies. bodies, unless the Headquarters Agreements lay down other limits or conditions, which shall apply.

For the purposes of applying the provisions of international conventions or treaties that only recognize the exemption from tax in the case of transactions that qualify as important, they shall be understood as meeting this requirement. those whose tax base is equal to or greater than 50,000 pesetas.

4. Supplies of goods or services referred to in paragraph 1 of this Article which are understood to be carried out in the territory of application of the tax shall be exempt where the recipients of such goods or services are the persons or entities referred to in Article 2 of this Royal Decree, accredited or based in another Member State and justify the granting by the competent authorities of the State of destination of the right to acquire the said goods or services with exemption.

5. Intra-Community acquisitions of goods the import or delivery of which in the territory of application of the tax would have been, in any event, not subject or exempt, in accordance with the provisions of the provisions of the Article 2 of this Royal Decree.

Article 4. Exemptions from the Indirect General Tax and the Tax on Production, Services and Import in the Cities of Ceuta and Melilla in the supply of goods and services.

In their respective territorial areas they will apply to the Indirect General Tax and to the Tax on Production, Services and Import in the Cities of Ceuta and Melilla the same exemptions and rules for their application as provided for in Articles 3, 8 and 10 of this Royal Decree in relation to the Value Added Tax.

Article 5. Exemptions from the Special Tax on Manufacturing in Internal Operations.

It shall be exempt from the manufacture of products subject to such taxes when their importation has been exempt from them, in accordance with the provisions of Article 2 of this Royal Decree.

CHAPTER II

Competencies, requirements, and procedural rules

Section 1.

Article 6. Competencies.

1. Competition in the application of the exemptions and exemptions provided for in this Royal Decree, relating to the import duties, the value added tax and the excise duty, corresponds, in the terms laid down in the and without prejudice to the provisions of the rules governing the arrangements for the Convention and the Economic Convention, to the State Tax Administration Agency, hereinafter referred to as the "managing centre".

2. The jurisdiction of the application of franchises and exemptions regulated in this Royal Decree, when referring to the Indirect General Tax Canarian, to the Arbitrio on Production and Import in the Canary Islands, to the taxes that may, where appropriate, replace them or the Tax on Production, Services and Import in the Cities of Ceuta and Melilla, corresponds to the Canary Tax Administration and the Tax Administration of the Cities of Ceuta and Melilla, respectively. The bodies through which those administrations exercise such competence shall also have the status of 'managing centre' for the purposes of this Royal Decree.

Article 7. Replacement of goods and effects.

Applications for relief or exemption from use goods, which exceed the quantities indicated in the modules to be established in accordance with the provisions of the final provision of this Royal Decree, may only be applied to be admitted when such goods and effects replace others already imported, delivered or acquired with relief or exemption, to which one of the destinations provided for in Article 8 of this Royal Decree is to be given.

Article 8. Further destination of the goods and effects.

1. The goods and effects of use in respect of which the franchises and exemptions set out in this Royal Decree have been applied may only be subsequently received one of the following destinations, subject to the conditions laid down for each one of them:

a) Reexport or export.

b) Abandon, free of all spending, in favor of the Public Finance.

c) Destruction under official intervention, free of charge to the Public Treasury.

d) Sale or transfer to another Mission, consular post, international body or person entitled to the relief or exemption regime.

e) Sale or transfer to third parties without the right to the franchise system, after payment of the corresponding taxes.

f) Office for consumption with payment of the taxes applicable, in the case of goods imported free of duty and duties.

2. The destinations referred to in paragraphs (d) and (e) shall be the subject of prior communication to the managing centre. For these purposes, the beneficiaries of the exemption or exemption shall submit that communication to the Ministry of Foreign Affairs, with a detailed indication of the characteristics of the operation, the addressee of the operation and the accreditation, where appropriate, of the right to relief or exemption from relief. The Ministry of Foreign Affairs shall forward the communication to the managing centre.

3. In the case of sales notified in the manner referred to in paragraph 2 above, they shall be subject to the value added tax, in respect of transactions treated as imports, the acquisitions made in the peninsular territory of the European Union. Spain or the Balearic Islands corresponding to the supply of goods by the entities or persons whose importation, delivery or prior intra-Community acquisition would have benefited from the exemption from the tax collected in the present Real Decree.

Other transactions shall be taxed in accordance with their true nature and with the application of the Value Added Tax rules.

4. The conduct of the operations referred to in paragraph 2 without prior notice shall determine the ineffectiveness of the exemption or exemption, with the payment of the duties and taxes corresponding to the moment, by the beneficiaries. in which the previous deliveries, intra-Community acquisitions or exempt imports were carried out and the interest accruing, with application, for the purposes of the value added tax, of the procedure laid down in Article 73 (3) 3, 4. º, paragraph b), of the Value Added Tax Regulation, approved by the Royal Decree 1624/1992 of 29 December 1992 for the settlement of transactions treated as imports.

Article 9. Cessation of activity of the beneficiaries of the franchises.

Diplomatic agents, career consular officers and officials with diplomatic status who perform their duties in international bodies with headquarters or office in Spain shall give to the objects of use admitted with relief or exemption from duties and taxes regulated in this Royal Decree of any of the destinations provided for in Article 8 above, within the maximum period of three months, counted from the date of their termination.

Section 2. First Procedure Rules

Article 10. Application and application for exemption of import duties and exemption from VAT.

1. The exemptions and exemptions provided for in Articles 2 and 3 (1) (b) of this Royal Decree shall apply, after recognition of their origin by the managing centre, subject to the following procedure:

(a) Requests for relief or exemption shall be submitted to the Ministry of Foreign Affairs. They shall be signed by the Head of Mission, the consular post, the Secretary-General or the person holding the representation and address of the international body, with an indication of the name and position of the addressee and the declaration that the articles are intended for official or personal use. Applications may cover the consumption of a year or those corresponding to the period of application of the benefit, whichever is less.

The Ministry of Foreign Affairs shall move such a request together with its report, in which special reference shall be made, if appropriate, to the existence of reciprocity, to the managing centre for its resolution.

The managing centre shall authorise the relief or exemption for the quantity applied for and without exceeding, where appropriate, the maximum amount of the relevant module. Such authorisation shall be transferred to the persons concerned through the Ministry of Foreign Affairs.

If the six-month period for the resolution is defeated, without which the management centre has dictated it, the request shall be deemed to be dismissed.

(b) In the case of deliveries of buildings or land, the application of the exemption shall also be conditional upon the granting of the corresponding public document and the registration in the Register of the Owner in the name of the Acquiring status.

(c) The taxable persons of the Value Added Tax who carry out the transactions referred to in Article 3 (1) (b) of this Royal Decree shall not settle the tax corresponding to the same or they therefore have an impact on the invoice for the recognition of the exemption granted by the State Tax Administration Agency, while retaining that recognition as a justification for the exemption.

(d) The Ministry of Foreign Affairs, for the purposes of the application of the franchises and exemptions for personal purposes, shall communicate to the management centre the dates on which the officials begin to perform their duties, as well as the eesc's.

2.a) The exemptions provided for in Article 3 (4) of this Royal Decree shall be applied directly through the submission of the form justifying the granting by the competent authorities of the Member State concerned. of the right to acquire the goods or services with exemption.

(b) Accreditation to acquire goods or services in other Member States with exemption may be requested by the persons or entities referred to in subparagraph (a) above, accredited or based in the territory of application of the tax, in accordance with the procedure laid down by the Minister for Finance and using the forms approved for that purpose.

3. The other exemptions in Article 3 shall be made effective by the reimbursement of the contributions borne by impact, upon request of the recipient of the exempt transactions, subject to the following procedure:

(a) Return requests shall relate to the shares supported in each calendar quarter and shall be made within six months of the end of the period to which they correspond. The original equivalent invoices or documents or a copy collated by the diplomatic mission, the consular post office or the relevant international body, which must meet the requirements of the Royal, shall be accompanied. Decree No 2402/1985 of 18 December 1985 regulating the duty to issue and deliver an invoice for employers and professionals.

(b) Any such invoices or equivalent documents must be returned to the persons concerned when they so request, after the appropriate checks have been carried out and the expression 'VAT' is recorded on them. reimbursed "or" non-refundable VAT " as appropriate.

c) Requests for relief or exemption shall follow the procedure laid down in paragraph 1 (a) above.

Article 11. Application and application for exemption from the Special Tax of Manufacture.

1. In the case of products covered by the excise duty on alcohol and alcoholic beverages, the duty on tobacco, the duty on electricity or fuels falling within the scope of the tax on alcohol, Hydrocarbons, the application of the import allowance provided for in Article 2 and the production exemption provided for in Article 5, both of this Royal Decree, shall be made directly after recognition of their origin by the manager centre, which will issue the supply authorisation, following the procedure set out in Article 10 (1) (a) of this Royal Decree.

2. The supply of the products referred to in the preceding paragraph shall be carried out as follows:

(a) In the case of products imported or with a customs status of non-Community goods, from the customs office of import or, where appropriate, from a free zone or warehouse or from a customs warehouse.

(b) In the case of products located within the internal territorial scope, from a factory, tax warehouse or tax warehouse.

(c) The seats of data of the accounts of the establishments referred to in paragraphs (a) and (b) above shall be justified by the corresponding supply authorisations and copies of the document of the following paragraph (e) is referred to.

(d) In the case of products supplied from the non-internal Community territorial scope, the beneficiaries of the exemptions may receive them directly under suspension arrangements. In this case, the authorisations for supply must be issued in the form of the 'exemption certificate' referred to in Commission Regulation (EC) No 31/96 of 10 January on the certificate of exemption from excise duty, and which accompany the accompanying document referred to in paragraph (e) below.

e) In all cases provided for in this paragraph, the products shall circulate from the place of dispatch to their destination covered by an accompanying document. The beneficiary of the exemption shall return to the consignor the copy number 3, once the receipt certificate has been signed.

3. In the case of fuels falling within the scope of the hydrocarbon tax, the application of the import allowance provided for in Article 2 and the exemption for the manufacture provided for in Article 5 of this Regulation Royal Decree, will be carried out by the refund of the taxes included in the price of the purchased fuels, according to the procedure that is established in the following paragraphs.

(a) The purchase of fuels must be carried out by the use of credit, debit or purchasing cards as referred to in Article 5 (2) of the Excise Regulation, approved by the Royal Decree 1165/1995 of 7 July.

(b) The Mission of each country, or the representative of the international body accredited in Spain, shall forward to the managing centre, through the Ministry of Foreign Affairs, by means of a "verbal note", a request for application of the profit, in which the vehicles to which the supply reaches the benefit of the exemption shall be detailed, with the indication of their owners and their registration plates.

The application shall also include the entity that each beneficiary chooses for the issue of the cards referred to in the preceding paragraph. That request shall be forwarded by the Ministry, together with its report, in which special reference shall be made, where appropriate, to the existence of reciprocity, to the managing centre for its resolution.

(c) The managing centre shall, where appropriate, authorise the supply of fuel with the right to return, by communicating such an agreement to the issuing entity designated by the beneficiaries, with an express indication of the name of the owner of the vehicle, the registration number of the vehicle and the maximum monthly amount of fuel for which the right to return is recognised.

(d) The Missions of each State shall notify the managing centre of any changes to the requests referred to in paragraph (b) above, following the procedure set out therein. The managing centre shall communicate the modifications to the issuing entities on the cards concerned.

(e) Card-issuing entities shall forward to the managing centre within the first twenty working days following the end of each quarter, centralised, in magnetic support, with the presentation, content and format to be established by such a center, understanding the following data:

1. The name or social reason, address, and fiscal identification number of the issuing entity.

2. Vehicle Matriculation, as well as the tax identification number and name of its owner and customer account code (ccc) of charge.

3. º Total amount of each fuel class, expressed in liters, acquired by using the card, up to the authorized monthly maximum, and total amount due in the quarter.

Card-issuing entities shall be responsible for the correspondence between the data contained in those relationships and those that are deducted from the means of payment used.

(f) The managing centre shall, where appropriate, agree to the refund of the quotas for the hydrocarbon duty corresponding to the litres of fuel purchased, without exceeding the maximum authorised, by ordering the payment of the amount to be paid return to the issuing entity of the cards. For the determination of the quota to be returned, the tax rates which have been in force during the quarter for each of the fuels shall be applied; if there has been a change in the rates, the weighted average rate shall be applied of each one of them. If the issuing institution of the cards is a taxable person of the Hydrocarbons Tax, the managing centre may, at the request of the institution, authorise the repayment to be made by means of the payment of the fee corresponding to the tax period in which the return is agreed.

g) The card issuing entity shall pay each beneficiary the amount of the shares returned no later than the date on which the first settlement is carried out, expressly stating the amount corresponding to the return and the quarter to which it corresponds.

4. For the purposes of this Article, the internal territorial scope shall be defined as such in Article 3 of Law 38/1992 of 28 December 1992, of Excise Excise, and by non-internal Community territorial scope defined as Article 1 (4) of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995.

TITLE II

Specific provisions

CHAPTER III

Cars

Article 12. Scope of the franchises and exemptions.

1. The following vehicles shall be admitted free of duty and/or exemption from any kind of duties and taxes, import, delivery or intra-Community acquisition:

(a) Cars which are imported or acquired by the foreign State concerned, which are reasonably accurate for the needs of the Mission and of the consular post offices, within the limits of the application of the principle of reciprocity. These cars must be dedicated exclusively to the official service.

(b) Cars that are imported or purchased by international organizations with headquarters or office in Spain, within the limits and with the conditions set out in the respective international conventions.

(c) Cars to be imported or purchased in the number of units to be fixed by the Minister of Finance, by the diplomatic agents and by the consular officers of career for their use and that of their spouse and children, provided that agree and rely economically on the holder, do not engage in any gainful activity in Spain and are duly accredited and documented by the Ministry of Foreign Affairs.

(d) Cars to be imported or purchased by officials with diplomatic status of international bodies with headquarters or office in Spain.

The conditions for the application of the franchise shall be the same as those provided for in paragraph (c) except where the Headquarters Agreements lay down other conditions, which shall apply.

e) Cars to be imported or purchased, in the number of units to be fixed by the Minister of Finance, by the members of the technical-administrative staff of the accredited diplomatic missions and residents in Spain and the International bodies with headquarters or office in Spanish territory, as well as consular employees of accredited career consular offices and residents in Spain provided that, in all cases, they are not Spanish or have a residence permanent in Spain and are duly accepted and documented by the Ministry of External in the relevant categories. However, where the international conventions establishing the international bodies or the agreements on their premises establish other limits or requirements, they shall apply to the technical and administrative staff of the International bodies.

(f) Automobiles acquired by persons or entities referred to in the preceding paragraphs of this paragraph, accredited or based in another Member State and justifying the granting by the competent authorities of the State of destination of the right to purchase those cars with exemption.

2. The first final registration in Spain of the cars referred to in paragraphs (a), (b), (c), (d) and (e) of paragraph 1 shall be exempt, provided that the conditions laid down therein are met, of the Special Tax on Certain means of transport. For the purposes of this paragraph, any act or legal business which permits the registration of such cars in the name of the persons or entities referred to in paragraph 1 shall be understood as a purchase.

3. The persons or entities benefiting from the exemptions provided for in this Article shall not be entitled to be holders of cars benefiting from the temporary importation procedure.

Article 13. Application of franchises and exemptions.

1. The application of the exemptions referred to in Article 12 (1) (f) above shall be effected subject to the procedure laid down in Article 10 (2) of this Royal Decree.

2. The other exemptions and exemptions provided for in Article 12 (1) shall apply directly after recognition of their origin, subject to the procedure laid down in Article 10 (1) (a) of the Treaty. Present Royal Decree.

The taxable persons of the Value Added Tax who make the deliveries referred to in that Article 12 shall not settle the tax corresponding to them and shall therefore not have any effect on the amount of the tax. invoice the recognition of the exemption granted by the managing centre, retaining such recognition as proof of the exemption.

3. As a general rule, the replacement of the vehicles subject to the exemptions and exemptions may be granted where at least one year has elapsed since the date of the authorisation of the scheme, except in cases of serious deterioration, accident or theft. with duly justified disappearance where the replacement may be authorised before the expiry of that period.

It shall also be required prior to the affectation of the replaced vehicle to any of the destinations referred to in Article 8 of this Royal Decree.

4. Where exemptions or exemptions are no longer applicable or any other impact on special permits for movement is to be made, the Ministry of Foreign Affairs shall communicate to the competent bodies of the Autonomous body Head of Traffic Central to the appropriate effects.

5. The movement of motor vehicles with special registration plates referred to in Article 14 below without the right of their holders to the allowances or exemptions referred to in Article 12 above, and the use of the CD, CC, OI or TA in vehicles other than those covered by the special movement permit may give rise to the sealing and immobilisation of the motor vehicle, without prejudice to the opening of the sanctioning procedures.

6. The provisions of Articles 8 and 9 of this Royal Decree shall also apply to motor vehicles.

Article 14. Circulation permissions.

1. Vehicles with respect to which the exemptions provided for in Article 12 above apply shall be covered by the following special registration permits and plates:

(a) The motor vehicles referred to in paragraphs (a) and (c) of Article 12 (1) shall be run under the permits and plates of "Diplomatic Corps" (CD) or "Consular Offices and their Staff" (CC), proceed.

(b) The cars referred to in paragraphs (b) and (d) of Article 12 (1) shall be circulated under the permit and plaque of "International Organisations" (OI).

(c) The cars referred to in paragraph 1 (e) of the preceding Article 12 shall be circulated under the licence and the "Technical-Administrative Staff" (TA) licence.

2. The issue of the permits for circulation and the authorisation of the use of the plates referred to in the preceding paragraph shall be carried out as provided for in Article 39 of the General Regulation of Vehicles, approved by Royal Decree 2822/1998, of 23 December, and in Annexes XVI and XVIII thereto.

CHAPTER IV

Personal baggage

Article 15. Personal luggage office.

1. Diplomatic agents and consular officers of career accredited in Spain, as well as officials of international organizations with headquarters or office in Spain who have diplomatic status, shall be exempt from the inspection of their luggage. personal unless there are reasonable grounds to assume that they contain objects subject to the payment of rights, even if they are those included in the intended franchises, or objects whose entry or exit is prohibited by Spanish legislation or subject to special rules. In such cases recognition may be made only in the presence of the person directly concerned or his authorised representative.

2. If items other than personal effects are included in the luggage, including those covered by the allowances provided for, the release under relief shall be carried out in the manner provided for in paragraph 1 (a) of the Article 10 of this Royal Decree.

Additional disposition first. Amendments to the General Regulation of Vehicles.

The provisions of the General Regulation of Vehicles, approved by Royal Decree 2822/1998 of 23 December 1998, which are indicated below, will be made on the basis of the entry into force of this Royal Decree, in the Following terms:

1. Paragraph 6. of paragraph A of Annex XIII is worded as follows:

" 6. Autoliquidation of the Special Tax on Certain Means of Transportation or Justification of Non-Restraint Or Exemption, except in the following two cases:

(a) That the vehicle whose registration is requested is included in the list of commercial passenger cars approved by the Tax Management Department of the State Tax Administration Agency.

(b) Motor vehicles registered with CD, OI, CC or TA plates, in accordance with the provisions of Section I, "Vehicles under diplomatic registration", of Annex XVI, "Special Matriculation".

2. Paragraph (A) of Section I, "Vehicles under diplomatic registration" of Annex XVI, "Special Matriculation", is read as follows:

" A) In accordance with Article 39 (2) of this Regulation, the following documents shall be accompanied by the registration of these vehicles:

1. Request made by the Ministry of Foreign Affairs through the Directorate General of Protocol, Foreign Ministry and Orders, in which the identification data will be entered, both the holder and the vehicle, accompanied by:

(a) The movement permit of the corresponding model, with the registration number assigned in each case by the Ministry of Foreign Affairs.

(b) Technical inspection card of the official model, reduced form or certificate issued by the manufacturer where the characteristics listed in the official model of the card are included.

c) Document issued by the competent tax administration, authorizing the diplomatic regime.

d) Rate for the legally established amount.

2. The change of ownership of the vehicle subsidizing the regime of diplomatic registration will be requested by the Ministry of Foreign Affairs who, in the communication referring to the Provincial Head of Traffic of Madrid authorizing the change, shall make express reference to the authorization issued by the competent tax administration.

3. º If the vehicle for which the issue of one of these permits is requested has previously been assigned tourist or ordinary registration, in addition to the documents related in paragraphs (a) and (c) of paragraph 1. accompany the original of the movement permit, as well as the technical information that was issued in the day.

4. The termination of the diplomatic registration regime, whether or not it is produced or not, will be communicated to the Head of Traffic in the address of the acquirer by the Ministry of Foreign Affairs. This communication shall include the identification details of the vehicle as well as those of the individual holder and his address and shall be accompanied, where appropriate, by the document issued by the competent tax administration where the vehicle is has ceased in the diplomatic regime.

The following documents must also be provided:

(a) Application for registration by the person concerned on the official model form to be provided by the Traffic Headquarters.

b) Rate for the legally established amount.

c) Photocopy of the personally identifiable document.

d) Technical Inspection Card with periodic recognition in place.

5. Autoliquidation of the Tax on Mechanical Traction Vehicles or proof of their exemption.

6. Autoliquidation of the Special Tax on the Determinated Means of Transportation or declaration of non-attachment or exemption thereof, except if the vehicle had previously an ordinary registration.

7. If at the time of termination of the diplomatic regime there is a change of ownership, the individual acquirer must also submit a request for transfer, in union with the documents that are required of the reviewed for this procedure in Annex XIV to this Regulation. "

Additional provision second. Exemptions relating to the North Atlantic Treaty Organisation.

The application of the exemptions related to the North Atlantic Treaty Organization and to the States Parties to that Treaty will continue to be governed by the provisions of Royal Decree 1967/1999 of 23 December 1999.

Single repeal provision. Regulatory repeal.

1. The entry into force of this Royal Decree is repealed:

(a) Article 121 of the General Ordinance of the Income of Customs, approved by Decree of 17 October 1947.

(b) The Orders of the Ministry of Finance communicated dated 27 June 1952, 15 October 1954, 26 June 1957 and 30 December 1961.

c) Any other disposition of equal or lower rank that objects to the provisions of the same.

2. In so far as it constitutes the development of the provisions of Article 22 (8) and (9), Article 26 (1) and (2) and Articles 60 and 61 of Law No 37/1992 of 28 December 1992 on the value added tax, as from the date on which the The entry into force of this Royal Decree shall have no effect as provided for in Article 10 (3), (4) and (5) of the Value Added Tax Regulation, approved by Royal Decree 1624/1992 of 29 December 1992.

3. In so far as it constitutes the development of the provisions of Article 9 (1) (a) and (b) of Law 38/1992 of 28 December 1992 on Excise Duties, from the date of the entry into force of this Royal Decree, the without effect as provided for in Articles 4 and 5 of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July 1995.

4. In so far as it constitutes the development of the provisions of Article 12 (6) and (7), Article 14 (8) and (9) and Article 76 (5) and (6) of Law No 20/1991 of 7 June of 7 June, amending the tax aspects of the Fiscal Economic Regime of the Canary Islands, from the date of the entry into force of this Royal Decree, shall be without effect as provided for in Articles 15, 8 and 9; 32, 33 and 142, paragraph 1, in relation to the foregoing articles, of Royal Decree 2538/1994 of 29 December 1994, which has been the subject of regulation in this Royal Decree.

Final disposition first. Limits on franchising and exemptions.

1. In the cases referred to in Articles 2, 3, 4, 5 and 12 of this Royal Decree, the Minister for Finance, after reporting by the Ministry of Foreign Affairs, shall establish the modules to determine 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 entities or persons receiving it.

2. The modules referred to in the previous paragraph shall apply for all goods acquired or imported by the persons or entities receiving them.

3. Where special circumstances are met, duly accredited, the managing centre, through the procedure provided for in Article 10 (1) (a) of this Royal Decree and after a favourable report by the Ministry of Foreign Affairs, External, it may agree to the application of the exemption for quantities exceeding those fixed in the modules referred to in paragraph 1 above.

Final disposition second. Powers of development.

Without prejudice to the provisions of the first provision and of the legislative development powers of the Autonomous Community of the Canary Islands and the Cities of Ceuta and Melilla, the Ministers of Affairs are authorized to Exteriors and Finance to jointly dictate the provisions necessary for the development and implementation of the provisions of this Royal Decree.

Final disposition third. Entry into force.

This Royal Decree will enter into force on 1 January 2001.

Given in Madrid at December 29, 2000.

JOHN CARLOS R.

The First Vice President of the Government and Minister of the Presidency,

MARIANO RAJOY BREY