Authorisation of the collaborating organisations to carry out VAT refunds under the passenger system

Denomination

Authorisation of the collaborating organisations to carry out VAT refunds under the passenger system

Procedure type

Taxation

Subject

Taxes

Purpose

Application for authorization to act as a collaborating entity in the reimbursement of Value Added Tax to travelers residing outside the European Union, who have acquired goods in the territory of application of the tax for an amount greater than 90.15€ and transport them outside the European Union.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application specifying the details required by the regulations.

Phases of the procedure/service

Start. Presentation of the request.

Procedure: There is no hearing procedure

Termination. With express resolution.

Forms

Electronic processing

Resolution deadline

6 months

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 the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing