Form 362. VAT. Reimbursement request within the framework of diplomatic, consular relations and international organizations recognized by Spain. (Article 10, section 3 of Royal Decree 3485/2000, of December 29)
General Details
Denomination
Form 362. VAT. Reimbursement request within the framework of diplomatic, 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 of International Organizations recognized by Spain.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Ministry of Foreign Affairs, European Union and Cooperation (Diplomatic, 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, 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 dismissal effects for the cases of diplomatic, consular relations and International Organizations. With a resolution period of 6 months.
Forms
Resolution deadline
6 months
Resolution body
State Tax Administration Agency (National Tax Management 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 contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 37/1992, of December 28,
on Value Added Tax. Article 22, sections Eight to Eleven. (Official State Gazette, 29 December 1992)
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Royal Decree 3485/2000, of December 29,
on franchises and exemptions in the diplomatic, consular and international organizations regime. (BOE December 30, 2000)
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Royal Decree 1065/2007, of July 27,
approving the General Regulations on the actions and procedures for tax management and inspection and the development of the common rules of tax application procedures. First additional arrangement. One.17. (BOE 5-September-2007)
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Order of May 24, 2001, establishing the limits of franchises and exemptions in the diplomatic regime,
consular and international organizations referred to in the first final provision of Royal Decree 3485/2000, of December 29. (BOE May 26, 2001)