Form 362. VAT. Request for reimbursement within the framework of diplomatic and consular relations and international organizations recognized by Spain. (Article 10, section 3 of Royal Decree 3485/2000, of December 29)

Denomination

Form 362. VAT. Request for reimbursement within the framework of diplomatic and consular relations and international organizations recognized by Spain. (Article 10, section 3 of Royal Decree 3485/2000, of December 29)

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure whose purpose is the recognition of the right to reimbursement of Value Added Tax within the framework of diplomatic and consular relations, and of International Organizations recognized by Spain.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

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

Documentation

Form 362

Phases of the procedure/service

Start: At the request of a party. In the case of diplomatic and consular relations and international organizations, by submitting form 362.

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

End: express resolution. Once the period established for the resolution of both procedures has elapsed without an express Resolution having been issued on them, the administrative silence will have dismissive effects for the cases of Diplomatic and Consular Relations and International Organizations. With a resolution period of 6 months.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Tax Administration Agency (National Tax Management 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 act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. 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