Procedure

Form 362. VAT. Request for reimbursement within the framework of diplomatic and consular relations and the international organisations recognised in Spain. (Article 10, section 3 of Royal Decree 3485/2000, of 29 December)

General Data

Name

Form 362. VAT. Request for reimbursement within the framework of diplomatic and consular relations and the international organisations recognised in Spain. (Article 10, section 3 of Royal Decree 3485/2000, of 29 December)

Type of procedure

Taxation

Subject

Taxes

Object

Procedure to recognise the right to a reimbursement on the Value Added Tax in the context of diplomatic and consular relations, and the international bodies recognised by Spain.

Responsible body

National Tax Administration Agency

General information on the procedure

Start method

interested party

Applicant: Company - Citizen

Place of presentation

- Ministry of Foreign Affairs and Cooperation (Diplomatic and consular relations and international bodies).

Documents

Form 362

Procedure/service stages

Start: At the request of the interested party.
- Diplomatic and consular relations and international bodies: By filing form 362.
Procedure: The procedure will be processed with the documents provided or required.
Termination Express resolution
**When the deadline for resolving both procedures has passed without an Express ruling on them, administrative silence will have rejection effects for cases involving diplomatic or consular relations and international bodies. With a period of 6 months for resolution.

Forms

Form 362 ( On-line processing)

Form 362 (In-person processing)

Resolution deadline

6 Months

Resolution body

State Tax Agency (National Tax Management Office)

Appeals

Appeal: Period: One month. Voluntarily, to the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it.

Appeal against a Decision of the Tax Authority: Period: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. To be addressed to the administrative body which issued the ruling to be claimed against.

Information concerning electronic procedure

Identification system

Electronic ID, Electronic certificate, PIN number

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículo 22, apartados Ocho a Once. (BOE 29-diciembre-1992)

Real Decreto 3485/2000, de 29 de diciembre, sobre franquicias y exenciones en régimen diplomático, consular y de organismos internacionales. (BOE 30-diciembre-2000)

Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Disposición adicional primera. Uno.17. (BOE 5-septiembre-2007)

Orden de 24 de mayo de 2001, por la que se establecen los límites de las franquicias y exenciones en régimen diplomático, consular y de organismos internacionales a que se refiere la disposición final primera del Real Decreto 3485/2000, de 29 de diciembre. (BOE 26-mayo-2001)