Excise taxes. Refunds. Irregular intra-Community circulation

General Data


Excise taxes. Refunds. Irregular intra-Community circulation

Type of procedure





Application for refund of previously paid excise tax quotas corresponding to losses on products in intra-Community circulation, in which the result of the irregularity proceedings involves payment of the quotas in another member state.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • AEAT (Tax Agency) offices


Refund application for submission of proof relating to irregularities in intra-Community circulation.

Procedure/service stages

  • Initial step. Submission of application at the Excise Tax Management Office

  • Formalities. By the Excise Tax Management Office

  • End. Resolution of the Excise Tax Management Office

Resolution deadline

6 Month/s

Resolution body

Tax Agency


Economic-administrative claim: Application period: One month from the day following the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

Reconsideration: Application period: One month. Optional and filed 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 (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Ley 38/1992, de 28 de diciembre, de Impuestos Especiales. Artículo 16. (BOE 29-diciembre-1992)

Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 17.4. (BOE 28-julio-1995)