Tax Form 362.VAT.Request for reimbursement within the framework of diplomatic and consular relations and international organisations recognised by Spain.(Article 10(3) of Royal Decree 3485/2000 of 29 December).
General data
Designation
Tax Form 362.VAT.Request for reimbursement within the framework of diplomatic and consular relations and international organisations recognised by Spain.(Article 10(3) of Royal Decree 3485/2000 of 29 December).
Type of procedure
Taxation
Subject
Taxes
Object
Procedure for the recognition of the right to reimbursement of Value Added Tax within the framework of diplomatic and consular relations and of International Organisations recognised by Spain.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Ministry of Foreign Affairs, European Union and Cooperation (Diplomatic and Consular Relations and International Organisations).
Documentation
Form 362
Phases of the procedure/service
Home:At the request of one of the parties.In the case of diplomatic and consular relations and international organisations, by filing form 362.
Processing:The procedure shall be processed on the basis of the documents provided or requested.
Termination:express resolution.Once the period established for the resolution of both procedures has elapsed without an express Resolution having been issued, the administrative silence will have a rejection effect in the case of diplomatic and consular relations and International Organisations.With a resolution period of 6 months.
Forms
Resolution deadline
6 Months
Resolution body
State Agency for Tax Administration (National Tax Administration Office)
Resources
Replenishment:Deadline:One month.Optional, 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:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.
Information linked to e-processing
Identification system
Electronic DNI, Electronic Certificate, PIN Key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Law 37/1992 of 28 December 1992,
of Value Added Tax.Article 22, paragraphs Eight to Eleven.(BOE 29-December-1992)
- Royal Decree 3485/2000 of 29 December 2000,
on diplomatic, consular and international organisation exemptions and exemptions.(BOE 30-December-2000)
- Royal Decree 1065/2007 of 27 July 2007,
which approves the General Regulations on tax management and inspection actions and procedures and on the development of the common rules for tax application procedures.First additional provision.One.17.(BOE 5-September-2007)
- Order of 24 May 2001 establishing the limits of diplomatic exemptions and exemptions,
consular and international organisations referred to in the first final provision of Royal Decree 3485/2000 of 29 December 2000.(BOE 26-May-2001)