Procedure

Authorisation of the collaborating organisations to carry out VAT refunds under the passenger system

General Data


Name

Authorisation of the collaborating organisations to carry out VAT refunds under the passenger system

Type of procedure

Tax

Subject

Taxes

Object

Application for authorisation to act as a collaborating entity in the refund of Value Added Tax to passengers resident outside the European Union, who have acquired goods for amounts in excess of €90.15 within the territory of application of the tax and have taken them outside the European Union.

Responsible body

Tax Agency

General information on the procedure


Start method

Interested party

Applicant: Company

Place of presentation

Online.
AEAT (Tax Agency) offices
Post offices
Other places established in Article 16 of Law 39/2015

Documents

Application setting out the specifications required by the legislation.

Procedure/service stages

Initial step. Submission of application
Formalities. There is no hearing procedure.
End. With express resolution.

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Reconsideration: Application period: One month. Optional and filed with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Information concerning electronic procedure


Identification system

Electronic DNI (Spanish National ID), Electronic certificate

Interactivity level

Level 4: Electronic processing

Normativa


Normativa Básica

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 9.1.2ºB). (BOE 31-diciembre-1992)