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Form 365. Value Added Tax. Request for the preliminary recognition of the exemptions 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)

General Details

Denomination

Form 365. Value Added Tax. Request for the preliminary recognition of the exemptions 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 requests for prior recognition of the exemptions presented by the taxpayer or the data relating to them.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Phases of the procedure/service

Start: At the request of the party, by presenting the corresponding form 365.

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

End: Express resolution.

Forms

Electronic processing

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

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.

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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic certificate, Others, PIN code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

  • Law 37/1992, of December 28,

    on Value Added Tax. Article 22, sections Ten and Eleven. (Official State Gazette, 29 December 1992)

  • Royal Decree 160/2008, of February 8,

    which approves the Regulations developing the tax exemptions relating to the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty and establishes the procedure for their application. (BOE February 29, 2008)

  • Order HAP/841/2016, of May 30,

    approving Forms 364 "Value Added Tax. Request for refund of input tax relating to the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty" and 365 "Value Added Tax. Request for prior recognition of exemptions relating to the North Atlantic Treaty Organization, the International Headquarters of said Organization and the States party to said Treaty", establishing the general conditions and procedure for the electronic filing thereof, and amending Order EHA/789/2010 of 16 March, as well as other tax regulations.