Special schemes: Authorisation for inward processing scheme

General Data


Special schemes: Authorisation for inward processing scheme

Type of procedure





Request for authorisation to access inward processing scheme

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Empresa

Place of presentation

  • Online


Documentation required by the regulations.

Procedure/service stages

  • Start: Request submission.

  • Procedure: Verification of the requirements established for obtaining the corresponding authorisation

  • Conclusion: Decision from the responsible body granting or denying authorisation.

Resolution deadline

According to the applicable regulations

Resolution body

Tax Agency


Appealing a Tax Agency decision. Time period: 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 Básica

Código Aduanero y disposiciones de aplicación del Código Aduanero