Recognition of VAT refunds within the framework of diplomatic and consular relations and those of international organisations or NATO (not Spain), for acquisitions made outside of the territory of application of the tax.

Denomination

Recognition of VAT refunds within the framework of diplomatic and consular relations and those of international organisations or NATO (not Spain), for acquisitions made outside of the territory of application of the tax.

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure whose purpose is the recognition of the right to exemption from Value Added Tax in the framework of diplomatic and consular relations, of International Organizations recognized by Spain and of the forces of Member States, NATO, other than Spain, for acquisitions. of goods or services made outside the territory of application of the tax. To obtain this recognition the beneficiaries must obtain certificates that prove they have a right to the exemption and these certificates must be recognised throughout the entire Community. The certificate must be requested from the Host Country (Spain).

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

General Headquarters or corresponding Air Operations Centre (NATO).

Ministry of Foreign Affairs, European Union and Cooperation (Diplomatic and consular relations and international organizations).

Documentation

The application shall be submitted together with a detailed description of the goods and/or services for which the exemption is requested or the order reference referred to under 5.B in the application form.

Phases of the procedure/service

Start: At the request of an interested party by submitting the corresponding application in the State of the Headquarters (Spain). The application must include a declaration from the beneficiary individual or organisation stating that the goods or services acquired are for official or personal use and that they meet the conditions and limitations applicable to exemption in the Member State of the headquarters of the beneficiary individual or organisation. This declaration will also state the beneficiary's commitment to pay the Member State from which the goods are dispatched or from where the services are rendered in the event of failure to comply with the exemption conditions.

Procedure: The procedure will be processed with the documents provided or required.

End: Express resolution. In case of NATO: Once the 3 month deadline for a resolution in the procedure has expired without any Resolution having been expressly issued in the matter, the administrative silence shall have the effect of: authorisation. All independently of the obligation to resolve. In the case of Embassies: Once the 6 month deadline for a resolution in the procedure has expired without any resolution having been expressly issued in the matter, the administrative silence shall have the effect of rejection.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be dismissed. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing