Form 364. Value Added Tax. Request for the reimbursement of tax rates paid, relative to the North Atlantic Treaty Organisation, the International Headquarters of this organisation and the States participating in this Treaty (Art. 5 of Royal Decree 160/2008, of 8 February)

Denomination

Form 364. Value Added Tax. Request for the reimbursement of tax rates paid, relative to the North Atlantic Treaty Organisation, the International Headquarters of this organisation and the States participating in this Treaty (Art. 5 of Royal Decree 160/2008, of 8 February)

Procedure type

Taxation

Subject

Taxes

Purpose

The purpose of the data verification procedure is to clarify or justify the discrepancies observed in the refund requests submitted by the taxpayer or the data related to them.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Phases of the procedure/service

Start: at the request of a party, by presenting the corresponding model 364.

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

Termination; express resolution

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue 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.

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing