Special schemes: Warehouse authorisation different from that of customs.
Authorisation to use installation as warehouse different from that of customs for the purpose of Annex 5 of the VAT Act.
Documentation required by the regulations
Start: Presentation of the request.
Procedure: Verification of the requirements established for obtaining the corresponding authorisation.
End: Agreement of the competent body to concede or deny the requested authorisation.
According to the applicable regulations
Appealing a Tax Agency decision. Deadline: one month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be addressed to the administrative body that made the appealable decision.
Reversal. Time period: One month. Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.
Electronic DNI, Electronic certificate, PIN number
Level 4: Online processing