Form 363. VAT. Request for prior recognition of exemption within the framework of diplomatic and consular relations and the international organisations recognised in Spain. (Article 10, section 1 of Royal Decree 3485/2000, of 29 December)
Procedure intended to achieve prior recognition of the right to exemption from Value Added Tax in the context of diplomatic and consular relations, and the international bodies recognised by Spain.
Applicant: Citizen - Company
- Ministry of Foreign Affairs and Cooperation (Diplomatic or consular relations and international organisations).
Form 363 (Diplomatic or consular relations and international organisations).
Initial step: At the request of an interested party.
- Diplomatic and consular relations and international organisations: By submitting form 363.
Procedure: The procedure will be processed with the documents provided or requested.
End: Express resolution.
**In the case of both procedures, once the established deadline has expired without any express resolution having been issued, the administrative silence shall have rejection effects in the cases of diplomatic and consular relations and international organisations With a deadline for resolution of 6 months.
According to the applicable regulations
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.
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.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing
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)