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FAR and DFARS › DFARS Part 252: Solicitation Provisions and Contract Clauses › Subpart 252.2

DFARS 252.229-7013 Tax exemptions (Spain)—representation.

The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

In plain English

This DFARS provision applies to contracts arising from U.S. Forces activities in Spain. It states that the contract will be exempt from certain Spanish excise, luxury, and transaction taxes listed in DFARS 252.229-7005. By submitting an offer, the offeror represents that its price, including subcontract prices, does not include those taxes or any other taxes from which the U.S. Government is exempt.

Applies to: Offerors on contracts arising from U.S. Forces activities in Spain

What it requires

  • By submitting an offer, represent that the offered price, including subcontract prices, does not include the identified taxes or any other taxes from which the U.S. Government is exempt.

Key terms: Tax relief agreements · United States Forces in Spain · excise, luxury, and transaction taxes · representation · subcontracts

Written by AI from this section's text. A guide, not legal advice: the text below rules.

The text

As prescribed in 229.402-70(e)(2), use the following provision:

Tax Exemptions (Spain)—Representation (APR 2012)

(a) Exemptions. In accordance with tax relief agreements between the United States Government and the Spanish Government, and because the resultant contract arises from the activities of the United States Forces in Spain, the contract will be exempt from the excise, luxury, and transaction taxes listed in paragraph (b) of the clause DFARS 252.229-7005, Tax Exemptions (Spain).

(b) Representation. By submission of its offer, the offeror represents that the offered price, including the prices of subcontracts to be awarded under the contract, does not include the taxes identified herein, or any other taxes from which the United States Government is exempt.

(End of provision)

Sections it refers to

Sections that refer to it

  • 204.1202 Solicitation provision and contract clause.
  • 229.402-70 Additional provisions and clauses.
  • 252.204-7007 Alternate A, Annual Representations and Certifications.

← 252.229-7012 Tax exemptions (Italy)—representation. · 252.229-7014 Full Exemption from Two-Percent Excise Tax on Certain Foreign Procurements. →

Rule changes for DFARS Part 252

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Plain words for the terms: glossary.

DFARS 252.229-7013 Tax exemptions (Spain)—representation · SpendQuery