Procedure

Special schemes: Warehouse authorisation different from that of customs.

General Data


Name

Special schemes: Warehouse authorisation different from that of customs.

Type of procedure

Customs

Subject

Customs

Object

Authorisation to use installation as warehouse different from that of customs for the purpose of Annex 5 of the VAT Act.

Responsible body

Tax Agency

General information on the procedure


Start method

interested party

Applicant: Empresa

Place of presentation

Online

Documents

Documentation required by the regulations

Procedure/service stages

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.

Forms

Form (Online processing)

Resolution deadline

According to the applicable regulations

Resolution body

Tax Agency

Appeals

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.

Information concerning electronic procedure


Identification system

Electronic DNI, Electronic certificate, PIN number

Interactivity level

Level 4: Online processing

Normativa


Normativa Básica

Ley 37/1992, de 28 de diciembre,del Impuesto sobre el Valor Añadido. (BOE, 29-diciembre-1992)

Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido (BOE 31-diciembre-1992)

Código Aduanero y disposiciones de aplicación del Código Aduanero