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

Request for authorization to act as a collaborating entity in the refund 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

Request specifying the extremes required in the regulations.

Phases of the procedure/service

Start. Presentation of the request.

Procedure: There is no hearing process

Termination. With express resolution.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, 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 directed to the administrative body that issued the claimable act.

Identification system

Electronic Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing

Basic Regulations

Royal Decree 1624/1992, of December 29,

which approves the Value Added Tax Regulation. Article 9.1.2ºB). (BOE December 31, 1992)