Model 360-Model 361.VAT.Management of refunds to entrepreneurs or professionals not established in the territory in which they pay the tax.
General data
Designation
Model 360-Model 361.VAT.Management of refunds to entrepreneurs or professionals not established in the territory in which they pay the tax.
Type of procedure
Taxation
Subject
Taxes
Object
Entrepreneurs or professionals not established in the territory in which they pay the tax, who meet certain requirements set out in the regulations, may exercise their right to a refund of the Value Added Tax they have paid or, where applicable, has been charged to them.This procedure has three modalities:1ª) Applications for refund of VAT paid in other Member States by business people or professionals established in the territory where the tax applies, the Canary Islands, Ceuta and Melilla (Form 360).2ª) Applications for a refund of VAT paid in the territory of application of the tax by business people or professionals established in the Canary Islands, Ceuta or Melilla (Form 360).3ª) Applications for refund of VAT paid in the territory of application of the tax by business people or professionals established in third countries with which there is reciprocity (Form 361).
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematics
Documentation
The following section "Stages of the procedure" should be taken into account.
Phases of the procedure/service
Home:At the request of one of the parties.In the three modalities of the procedure, filing will be done telematically, through the Electronic Headquarters of the State Tax Administration Agency.
Processing:The procedure shall be processed on the basis of the documents provided or requested.In the case of applications submitted by businessmen or professionals established in the territory where the tax applies, the Canary Islands, Ceuta and Melilla, for the tax borne or paid in other Member States, once their applications have been received, they shall be sent, within 15 days, to those Member States, which shall be responsible for processing them.In the case of applications submitted by entrepreneurs or professionals established in the Canary Islands, Ceuta, Melilla or third countries with which there is reciprocity, for the taxes borne or paid in the territory where the tax applies, the procedure will be processed by the State Tax Administration Agency.
Termination:by express resolution.The resolution period shall be 4 months, however, it may be extended to six and eight months depending on whether additional or further information is required.
Forms
Resolution deadline
4 Months
Resolution body
Tax Agency
Resources
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.
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.
Information linked to e-processing
Identification system
Electronic DNI, Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
Order EHA/789/2010, of 16 March,approving form 360 for requesting a refund of Value Added Tax paid by business people or professionals established in the territory where the tax applies, the content of the refund request to business people or professionals not established in the territory where the tax applies, but established in the Community, Canary Islands, Ceuta or Melilla, and form 361 for requesting a refund of Value Added Tax to certain business people or professionals not established in the territory where the tax applies, nor in the Community, Canary Islands, Ceuta or Melilla, and also establishing the general conditions and procedure for their electronic submission.(BOE 30-March-2010)