Excise taxes. Refunds. Irregular intra-Community circulation
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.
Applicant: Company - Citizen
AEAT (Tax Agency) offices
Refund application for submission of proof relating to irregularities in intra-Community circulation.
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
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.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing