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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

Electronic processing

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.