Applications to customs authorities not included under other procedures
General processing of applications made to customs authorities within the framework of the powers conferred to the customs authority by national or EU legislation and not specifically included in other procedures
Applicant: Company - Citizen
Tax Agency offices.
Start: Submission of application.
Procedure: Verification of the origin of the application
End: Granting or rejection of the corresponding application.
Administrator, Head or Manager of the Customs and Excise Department, depending on the type of application
Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed resolved. It will be addressed to the administrative body that made the appealable decision
Reconsideration: Application 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 (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing
Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 5-septiembre-2007)