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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

Electronic processing

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