5. Exemptions in relation to the armed forces

With effect from July 1, 2022, in order to transpose Directive (EU) 2019/2235 of December 16, 2019 deliveries, services, intra-Community imports and acquisitions of goods when the purchasers are the armed forces of any Member State other than Spain, provided that said forces are involved in an effort defense carried out to carry out a Union activity in the field of the common security and defense policy and the goods or services are intended:

• For your use or that of civilian personnel in your service.

• For the supply of dining rooms or canteens.

The above exemptions have been developed by the Regulation implementing tax exemptions relating to the Armed Forces of the Member States of the European Union affected by a defence effort in the field of the common security and defence policy and establishing the procedure for their application, approved by Royal Decree 443/2023, of June 13.

Article 5 of the aforementioned Regulation regulates the procedure for the effective application of the above exemptions, establishing a procedure for prior exemption and a procedure for exemption through refund upon request of the interested party by submitting form 381 .