48 CFR § 252.229-7013 - 252.229-7013 Tax exemptions (Spain)—representation.
---
identifier: "/us/cfr/t48/s252.229-7013"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 252.229-7013 - 252.229-7013 Tax exemptions (Spain)—representation."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "252.229-7013"
section_name: "252.229-7013 Tax exemptions (Spain)—representation."
chapter_number: 2
chapter_name: "DEFENSE ACQUISITION REGULATIONS SYSTEM, DEPARTMENT OF DEFENSE"
subchapter_number: "H"
subchapter_name: "CLAUSES AND FORMS"
part_number: "252"
part_name: "SOLICITATION PROVISIONS AND CONTRACT CLAUSES"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1303 and 48 CFR chapter 1."
regulatory_source: "56 FR 36479, July 31, 1991, unless otherwise noted."
cfr_part: "252"
---
# 252.229-7013 252.229-7013 Tax exemptions (Spain)—representation.
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)
[77 FR 19131, Mar. 30, 2012, as amended at 77 FR 23632, Apr. 20, 2012]