Procedure

Guarantee and payment: Authorisation of a comprehensive guarantee (including reductions and exemption).

General Data


Name

Guarantee and payment: Authorisation of a comprehensive guarantee (including reductions and exemption).

Type of procedure

Taxation

Subject

Customs

Object

Procedure to authorise the constitution of a comprehensive guarantee, including possible reductions or exemption.

Responsible body

National Tax Administration Agency

General information on the procedure


Start method

interested party

Applicant: Company

Place of presentation

Online

Procedure/service stages

Start: Presentation of the request.Procedure: Verification of compliance with the requirements for obtaining the corresponding authorisation.End: Ruling from the competent body to concede or deny the requested authorisation.

Resolution deadline

120 calendar days

Resolution body

National Tax Administration Agency.

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 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 ID, Electronic certificate, PIN number

Interactivity level

Level 4: Electronic processing

Normativa


Normativa Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero