Form 364.Value Added Tax.Application for reimbursement of input tax payments relating to the North Atlantic Treaty Organisation, the International Headquarters of the North Atlantic Treaty Organisation and the States party to the North Atlantic Treaty Organisation (Art. 5 of Royal Decree 160/2008, of 8 February).
General data
Designation
Form 364.Value Added Tax.Application for reimbursement of input tax payments relating to the North Atlantic Treaty Organisation, the International Headquarters of the North Atlantic Treaty Organisation and the States party to the North Atlantic Treaty Organisation (Art. 5 of Royal Decree 160/2008, of 8 February).
Type of procedure
Taxation
Subject
Taxes
Object
The purpose of the data verification procedure is to clarify or justify discrepancies in the refund claims submitted by the taxpayer or the data relating to them.
Responsible body
Tax Agency
General information on the procedure
Start-up method
interested
Applicant:Citizen - Company
Place of presentation
Telematics
Phases of the procedure/service
Home:at the request of a party, by filing the corresponding form 364.
Processing:the procedure shall be dealt with on the basis of the documents supplied or requested.
Termination;express resolution
Forms
Resolution deadline
6 Months
Resolution body
Tax Agency
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 ID card, Electronic certificate, Others, PIN key
Level of interactivity
Level 4:Electronic processing
Regulations
Basic Regulations
- Law 37/1992 of 28 December 1992,
of Value Added Tax.Article 22, paragraphs Ten and Eleven.(BOE 29-December-1992)
- Royal Decree 160/2008 of 8 February,
approving the Regulation implementing the tax exemptions relating to the North Atlantic Treaty Organisation, the International Headquarters of the North Atlantic Treaty Organisation and the States Parties to the North Atlantic Treaty Organisation and laying down the procedure for their application.(BOE 29-February-2008)
- Order HAP/841/2016, of 30 May,
approving Form 364 "Value Added Tax.Claim for reimbursement of input tax payments relating to the North Atlantic Treaty Organisation, to the International Headquarters of the North Atlantic Treaty Organisation and to the States party to the North Atlantic Treaty Organisation" and 365 "Value Added Tax.Application for prior recognition of exemptions relating to the North Atlantic Treaty Organisation, to the International Headquarters of the said Organisation and to the States party to the said Treaty" and establishes the general conditions and procedure for electronic filing, and amends Order EHA/789/2010, of 16 March, as well as other tax regulations.