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Administrative Procedures
General Information
- Name
-
Form 362. VAT. Request for reimbursement within the framework of diplomatic and consular relations and the international organisations recognised in Spain. (Article 10, section 3 of Royal Decree 3485/2000, of 29 December)
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998012
- Description
-
Procedure to recognise the right to a reimbursement on the 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 362
- Deadline for resolution
-
6 Month(s)
- Más información sobre plazos
- Transcurrido el plazo establecido para la resolución de ambos procedimientos sin que se haya dictado resolución expresa sobre los mismos, el silencio administrativo tendrá efectos desestimatorio para los supuestos de relaciones diplomáticas, consulares y organismos internacionales.
- Administrative silence interested party
- None
- Competent bodies
-
- State Tax Agency (National Tax Management Office)
- End of procedure
- No
- Appeals
-
- Appeal: Period: One month. Voluntarily, to the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it.
- Appeal against a Decision of the Tax Authority: Period: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. To be addressed to the administrative body which issued the ruling to be claimed against.
- Basic Regulations
-
- Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículo 22, apartados Ocho a Once. (BOE 29-diciembre-1992)
- Real Decreto 3485/2000, de 29 de diciembre, sobre franquicias y exenciones en régimen diplomático, consular y de organismos internacionales. (BOE 30-diciembre-2000)
- Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. Disposición adicional primera. Uno.17. (BOE 5-septiembre-2007)
- Orden de 24 de mayo de 2001, por la que se establecen los límites de las franquicias y exenciones en régimen diplomático, consular y de organismos internacionales a que se refiere la disposición final primera del Real Decreto 3485/2000, de 29 de diciembre. (BOE 26-mayo-2001)
- Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Artículo 22, apartados Ocho a Once. (BOE 29-diciembre-1992)
- Regulations applicable to online processing
- Regulations approving inclusion of procedure or service in the register
- Place of submission
-
- Ministry of Foreign Affairs, European Union and Cooperation (Diplomatic and consular relations and international bodies).
- Stages of procedure
-
- Start: At the request of the interested party. Diplomatic and consular relations and international bodies: By filing form 362.
- Procedure: The procedure will be processed with the documents provided or required.
- Termination Express resolution. When the deadline for resolving both procedures has passed without an Express ruling on them, administrative silence will have rejection effects for cases involving diplomatic or consular relations and international bodies. With a period of 6 months for resolution.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Requisitos identificación personas físicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Requisitos identificación personas jurídicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Page update date:18/07/2023
