Form 363. VAT. Request for prior recognition of the exemption within the framework of diplomatic and consular relations and international organizations recognized by Spain. (Article 10, section 1 of Royal Decree 3485/2000, of 29 December)

Denomination

Form 363. VAT. Request for prior recognition of the exemption within the framework of diplomatic and consular relations and international organizations recognized by Spain. (Article 10, section 1 of Royal Decree 3485/2000, of 29 December)

Procedure type

Taxation

Subject

Taxes

Purpose

Procedure whose purpose is the prior recognition of the right to exemption from 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, consular relations and international organizations).

Documentation

Model 363 (Diplomatic, consular relations and international organizations).

Phases of the procedure/service

Start: At the request of a party. Diplomatic and consular relations and international organizations, by submitting form 363.

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

According to applicable regulations

Resolution body

State Revenue 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 the notification of the disputed claim or that on which the procedure or the previous appeal is deemed rejected. 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