DEV
This clause is modified by 2 active class deviations
- 2026-O0043 — DFARS RFO Implementation (Part 4)
- 2026-O0007 — DFARS RFO Implementation (Part 29)
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]
RFO
Prescription superseded under the RFO
The prescription shown below is from the codified eCFR. Under the RFO, the prescribing section may have been revised, relocated or reserved. See the deviation memorandum for the current prescription authority.
View deviation: 2026-O0043 → · View deviation: 2026-O0007 →R-DFARS Prescription Source
This clause is prescribed in the R-DFARS by the following deviations:
-
2026-O0043
— DFARS RFO Implementation (Part 4)
(DFARS Part 204)
Add clause 252.229-7013
-
2026-O0007
— DFARS RFO Implementation (Part 29)
(DFARS Part 229)
Add clause 252.229-7013
229.402-70(e)
(e) (1) Use the clause at 252.229-7005, Tax Exemptions (Spain), in solicitations and contracts when contract performance will be in Spain.
(2) Use the provision at 252.229-7013, Tax Exemptions (Spain)--Representation, in solicitations that contain the clause at 252.229-7005, Tax Exemptions (Spain). If the solicitation includes the provision at FAR 52.204-7, do not separately list 252.229-7013 in the solicitation.
(2) Use the provision at 252.229-7013, Tax Exemptions (Spain)--Representation, in solicitations that contain the clause at 252.229-7005, Tax Exemptions (Spain). If the solicitation includes the provision at FAR 52.204-7, do not separately list 252.229-7013 in the solicitation.
Prescription data sourced from eCFR as of 2026-06-10 03:16 UTC.
Cross-references within the prescription are not resolved automatically.
Regulatory Stack
The layers of regulation that govern this clause, from the FAR prescription through agency-specific supplements and any active deviations.
R-DFARS
R-DFARS Prescription
Per Deviation 2026-O0043 (DFARS Part 204/229)
2026-O0043: DFARS RFO Implementation (Part 4) — DFARS Part 204
2026-O0007: DFARS RFO Implementation (Part 29) — DFARS Part 229
2026-O0007: DFARS RFO Implementation (Part 29) — DFARS Part 229
DFARS
DFARS Supplement (eCFR)
⚠ May be superseded by RFO
229.402-70(e)
(e) (1) Use the clause at 252.229-7005, Tax Exemptions (Spain), in solicitations and contracts when contract performance will be in Spain.
(2) Use the provision at 252.229-7013, Tax Exemptions (Spain)--Representation, in solicitations that contain the clause at 252.229-7005, Tax Exemptions (Spain). If the solicitation includes the provision at FAR 52.204-7, do not separately list 252.229-7013 in the solicitation.
(2) Use the provision at 252.229-7013, Tax Exemptions (Spain)--Representation, in solicitations that contain the clause at 252.229-7005, Tax Exemptions (Spain). If the solicitation includes the provision at FAR 52.204-7, do not separately list 252.229-7013 in the solicitation.
Version History
Version history is sourced from the codified eCFR. Changes published only as class deviations or by the Revolutionary FAR Overhaul do not appear here until they are incorporated into the eCFR. For RFO-driven changes see the RFO Version tab and any active deviations cited above.
No version history available from eCFR.
Active Class Deviations
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