Authorised Economic Operator

General Data


Authorised Economic Operator

Type of procedure





Tax procedure for authorising the authorised economic operator (AEO).

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online


The form approved by Community regulations must be used (Appendix 1, Four, Commission Regulation 2454/1993).

Procedure/service stages

  • Initial step. Submission of application

  • Formalities. Company audit to verify that it fulfils regulatory requirements.

  • End. Granting or denial of the requested certificate.

Resolution deadline

120 calendar day(s)

Resolution body

Tax Agency


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 the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero