DFARS 252.229-7005 Tax Exemptions (Spain). Basic (Mar 2012)

As prescribed in 229.402-70(e)(1), use the clause at 252.229-7005, Tax Exemptions (Spain), in solicitations and contracts when contract performance will be in Spain.

TAX EXEMPTIONS (SPAIN) (MAR 2012)

      (a)  As the Contractor represented in its offer, the contract price, including the prices in subcontracts awarded under this contract, does not include taxes from which the United States Government is exempt.

      (b)  In accordance with tax relief agreements between the United States Government and the Spanish Government, and because the incumbent contract arises from the activities of the United States Forces in Spain, the contract will be exempt from the following excise, luxury, and transaction taxes:

              (1)  Derechos de Aduana (Customs Duties).

              (2)  Impuesto de Compensacion a la Importacion (Compensation Tax on Imports).

              (3)  Transmissiones Patrionomiales (Property Transfer Tax).

              (4)  Impuesto Sobre el Lujo (Luxury Tax).

              (5)  Actos Juridocos Documentados (Legal Official Transactions).

              (6)  Impuesto Sobre el Trafico de Empresas (Business Trade Tax).

              (7)  Impuestos Especiales de Fabricacion (Special Products Tax).

              (8)  Impuesto Sobre el Petroleo y Derivados (Tax on Petroleum and its By-Products).

              (9)  Impuesto Sobre el Uso de Telefona (Telephone Tax).

              (10)  Impuesto General Sobre la Renta de Sociedades y demas Entidades Juridicas (General Corporation Income Tax).

              (11)  Impuesto Industrial (Industrial Tax).

              (12)  Impuesto de Rentas Sobre el Capital (Capital Gains Tax).

              (13)  Plus Vailia (Increase on Real Property).

              (14)  Contribucion Territorial Urbana (Metropolitan Real Estate Tax).

              (15)  Contribucion Territorial Rustica y Pecuaria (Farmland Real Estate Tax).

              (16)  Impuestos de la Diputacion (County Service Charges).

              (17)  Impuestos Municipal y Tasas Parafiscales (Municipal Tax and Charges).

(End of clause)

NONE
Prime’s Interest;
Domestic ✖ (Applies when contract performance will be in Spain.);

52.204-3 Taxpayer Identification.

52.209-11 Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law.

52.209-12 Certification Regarding Tax Matters.

52.209-5 Certification Regarding Responsibility Matters.

52.212-3 Offeror Representations and Certifications—Commercial Items.

52.212-4 Contract Terms and Conditions—Commercial Items.

52.228-11 Pledges of Assets.

52.229-1 State and Local Taxes.

52.229-10 State of New Mexico Gross Receipts and Compensating Tax.

52.229-2 North Carolina State and Local Sales and Use Tax.

52.229-3 Federal, State, and Local Taxes.

52.229-4 Federal, State, and Local Taxes (State and Local Adjustments).

52.229-6 Taxes—Foreign Fixed-Price Contracts.

52.229-7 Taxes—Fixed-Price Contracts with Foreign Governments.

52.229-8 Taxes—Foreign Cost-Reimbursement Contracts.

52.229-9 Taxes—Cost-Reimbursement Contracts with Foreign Governments.

52.241-5 Contractor’s Facilities.

52.241-9 Connection Charge.

252.225-7032 Waiver of United Kingdom Levies—Evaluation of Offers.

252.228-7006 Compliance with Spanish Laws and Insurance.

252.229-7000 Invoices Exclusive of Taxes or Duties.

252.229-7001 Tax Relief.

252.229-7002 Customs Exemptions (Germany).

252.229-7003 Tax Exemptions (Italy).

252.229-7004 Status of Contractor as a Direct Contractor (Spain).

252.229-7006 Value Added Tax Exclusion (United Kingdom)

252.229-7008 Relief from Import Duty (United Kingdom).

252.229-7009 Relief from Customs Duty and Value Added Tax on Fuel (Passenger Vehicles) (United Kingdom).

252.229-7010 Relief from Customs Duty on Fuel (United Kingdom).

252.229-7011 Reporting of Foreign Taxes – U.S. Assistance Programs.

252.229-7012 Tax Exemptions (Italy)—Representation.

252.229-7013 Tax Exemptions (Spain)—Representation.

252.229-7014 Taxes—Foreign Contracts in Afghanistan.

252.229-7015 Taxes—Foreign Contracts in Afghanistan (North Atlantic Treaty Organization Status of Forces Agreement).

252.232-7010 Levies on Contract Payments.

252.236-7010 Overseas Military Construction--Preference for United States Firms.

252.236-7011 Overseas Architect-Engineer Services--Restriction to United States Firms.

252.236-7012 Military Construction on Kwajalein Atoll--Evaluation Preference.

252.219-7012 Competition for Religious-Related Services.

5152.229-4013 TAX EXEMPTION, SPECIAL EXCISE TAX, REPUBLIC OF KOREA

5152.229-4014 TAX EXEMPTION, VALUE ADDED TAX, REPUBLIC OF KOREA

5152.229-4015 TAX EXEMPTION, POL PRODUCTS, REPUBLIC OF KOREA

5152.225-5914 Commodity Shipping Instructions

552.229-70 Federal, State, and Local Taxes.

552.229-71 Federal Excise Tax—DC Government.

652.229-70 Excise Tax Exemption Statement for Contractors Within the United States.

652.229-71 Personal Property Disposition at Posts Abroad.

752.229-70 Federal, state and local taxes.

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