Procedure

Form 596. Excise Taxes. Annual declaration of Operations Performed. Coal Tax

General Data

Name

Form 596. Excise Taxes. Annual declaration of Operations Performed. Coal Tax

Type of procedure

Tax

Subject

Taxes

Object

Compliance with formal requirements for filing the annual summary declaration of operations with products subject to excise taxes.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

Documents

Annual summary declaration of operations performed. Coal Tax (Form 596)

Procedure/service stages

  • Initial step. Electronic filing

  • Formalities. Rectification. Non-rectification: File

  • End. Acceptance of document by the Excise Tax Management Office

Forms

Form 596 (On-line processing)

Resolution deadline

None

Resolution body

Tax Agency

Appeals

Lodging of appeals does not apply here

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Orden EHA/3947/2006, de 21 de diciembre, por la que se aprueban los modelos, plazos, requisitos y condiciones para la presentación e ingreso de la declaración-liquidación y de la declaración resumen anual de operaciones del Impuesto Especial sobre el Carbón y se modifica la Orden de 15 de junio de 1995, en relación con las entidades de depósito que prestan el servicio de colaboración en la gestión recaudatoria. (BOE 28-diciembre-2006)