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Tax Allowances and Authorisations
Recognition of entitlement to the reduced VAT rate of 4% on transactions relating to vehicles used for the transport of disabled persons in wheelchairs or with reduced mobility.
Recognition of the status of an entity or establishment of a social nature.
VAT.Recognition of VAT exemption on supplies of goods to recognised organisations for export outside the E.C. in the framework of their humanitarian, charitable or educational activities.
Model 362.VAT.Request for reimbursement within the framework of diplomatic and consular relations and international organisations recognised by Spain.(Article 10, paragraph 3 of Royal Decree 3485/2000 of 29 December).
Form 363.VAT.Application for prior recognition of exemption within the framework of diplomatic and consular relations and international organisations recognised by Spain.(Article 10, paragraph 1 of Royal Decree 3485/2000, of 29 December)
Form 364.Value Added Tax.Application 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 said Treaty (Art. 5 of Royal Decree 160/2008, of 8 February).
Model 365.Value Added Tax.Application for prior recognition of exemptions 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)
Recognition of VAT exemption in the framework of diplomatic or consular relations, International Organisations or NATO (not Spain), for acquisitions outside the territory of application of the tax.
VAT.Recognition of a provisional pro-rata percentage and request for change.
VAT.Recognition of a common deduction system for all differentiated sectors.
Authorisation for the joint submission of VAT for several taxable persons
Authorisation for the determination of the taxable amount for VAT using the overall profit margin under the special scheme for second-hand goods, works of art, antiques and collectors' items
Authorisation for the Collaborating Entities to carry out VAT refunds under the travellers' scheme
Administrative authorisations for certain exemptions on import of goods
Submit request or communication
Make allegations and/or provide documents or proof
Fulfilling requirements or submitting documentation related to a notification received from the AEAT
Procedure sheet
Updated page: 05/July/2022