Procedure

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)

General Data

Name

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)

Type of procedure

Tax

Subject

Taxes

Object

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.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

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

Documents

Form 363 (Diplomatic or consular relations and international organisations).

Procedure/service stages

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.

Forms

Form 363 (On-line processing)

Form 363 (In-person processing)

Resolution deadline

According to the applicable regulations

Resolution body

Tax Agency

Appeals

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.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

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)

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)