DFARS 252.229-7005 Tax Exemptions (Spain)
Clause Defense Federal Acquisition Regulation Supplement Mar 2012 version
Facts
- Citation
- DFARS 252.229-7005
- Type
- Clause
- Current version
- March 2012
- Prescribed in
- DFARS 229.402-70(e)(1)
- Supplements
- FAR Subpart 52.2 Text of Provisions and Clauses
- Last amended
- 77 FR 19128 Effective Mar 30, 2012
- Text as of
- DFARS Change May 7, 2026
- Official text
- acquisition.gov
Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this clause.
Text
As prescribed in 229.402-70 (e)(1), use the following clause:
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)
Federal Register history
| Final rule | Published | Effective |
|---|---|---|
| Defense Federal Acquisition Regulation Supplement: Separation of Combined Provisions and Clauses (DFARS Case 2011-D048) |
Quick answers
What is DFARS 252.229-7005?
DFARS 252.229-7005 is a clause of the Defense Federal Acquisition Regulation Supplement, titled "Tax Exemptions (Spain)".
What is the current version of DFARS 252.229-7005?
The current version is dated March 2012.
Where is DFARS 252.229-7005 prescribed?
It is prescribed in DFARS 229.402-70(e)(1), Additional provisions and clauses.
When was DFARS 252.229-7005 last changed?
The most recent final rule on record is "Defense Federal Acquisition Regulation Supplement: Separation of Combined Provisions and Clauses (DFARS Case 2011-D048)" (77 FR 19128), published Mar 30, 2012 and effective Mar 30, 2012.
Are changes to DFARS 252.229-7005 proposed?
No proposed rule from the last 3 years is waiting on a final rule.
On GovTribe
Follow the rules behind federal contracts
- Search Federal Register rules and proposed rules for the FAR, DFARS and agency supplements
- Solicitations, awards and government files in one search
- Ask GovTribe AI about the rules that apply to a contract