Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Form 363. VAT. Request for prior recognition of exemption within the framework of diplomatic and consular relations and the international organisations recognised in Spain. (Article 10, section 1 of Royal Decree 3485/2000, of 29 December)
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997519
Description: Procedure intended to achieve prior recognition of the right to exemption from Value Added Tax in the context of diplomatic and consular relations, and the international bodies recognised by Spain.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Requisitos del solicitante

Más información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Form 363 (Diplomatic or consular relations and international organisations).

Deadline for resolution

In accordance with applicable regulations

Más información sobre plazos

Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto legalmente no se incluirán en el cómputo del plazo de resolución.

Administrative silence interested party

None

Competent bodies

Tax Agency

End of procedure

Appeals

Reconsideration: Application period: One month. Optional and filed 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: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.

Basic Regulations

Regulations applicable to online processing

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009)

Regulations approving inclusion of procedure or service in the register

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009)

Place of submission

- Ministry of Foreign Affairs, European Union and Cooperation (Diplomatic or consular relations and international organisations).

Stages of procedure

Initial step: At the request of an interested party. Diplomatic and consular relations and international organisations: By submitting form 363.
Procedure: The procedure will be processed with the documents provided or requested.
End: Express resolution.In the case of both procedures, once the established deadline has expired without any express resolution having been issued, the administrative silence shall have rejection effects in the cases of diplomatic and consular relations and international organisations With a deadline for resolution of 6 months.

URl for online processing