14. Model 381

With effect from 1 July 2023, Order HFP/645/2023, of 20 June, approves form 381 for the application for the refund of Value Added Tax incurred by the armed forces of any Member State of the European Union other than Spain for acquisitions linked to efforts made within the scope of the common security and defence policy.

Refund requests must refer to the fees incurred in each calendar quarter and must be submitted within six months following the end of the period to which they correspond.

Exceptionally, the submission of forms 381 corresponding to the third and fourth quarter of 2022 and the first quarter of 2023 will be carried out within the submission period of form 381 corresponding to the second quarter of 2023.