Authorisation of the collaborating organisations to carry out VAT refunds under the passenger system
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.
AEAT (Tax Agency) offices
Other places established in Article 16 of Law 39/2015
Application setting out the specifications required by the legislation.
Initial step. Submission of application
Formalities. There is no hearing procedure.
End. With express resolution.
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.
Electronic DNI (Spanish National ID), Electronic certificate
Level 4: Electronic processing