Refund of the contributions paid relative to NATO, the International Headquarters of said Organization and the States party to said Treaty

With effect from January 1, 2017, Order HAP /841/2016, dated May 30 ( BOE June 2) approved the model 364 for the request for reimbursement of tax quotas incurred relating to the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty.

This form must be submitted by the recipients of the exempt operations referred to in letter a) of section 2 and section 3 of article 5 of the Regulation developing the tax exemptions relating to the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty and establishing the procedure for its application, approved by Royal Decree 160/2008, of February 8, to request reimbursement of the Value Added Tax quotas that they have borne during each calendar quarter.

This form must be submitted electronically via the Internet using a recognised electronic certificate or the Cl@ve system, in the case of individuals who are not required to use said electronic certificate.

When submitting the model, the presenter must attach a file with electronic copies of the invoices and the certification stating the use to which the goods to which the exempt operations refer are intended.

The presenter may replace the completion of the list of invoices by submitting a file containing the list of invoices.

Refund requests must refer to the contributions incurred in each calendar quarter and must be submitted within six months following the end of the settlement period to which they correspond.