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 discrepancies observed in the refund requests submitted by the taxpayer or in the data relating 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 submitting the corresponding form 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. 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 notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, Others, PIN Code

Level of interactivity

Level 4: Electronic processing