Procedure

Excise taxes. Refunds. Special tax refund for mixed or contaminated products returned to Bonded Warehouse or to the manufacturer.

General Data

Name

Excise taxes. Refunds. Special tax refund for mixed or contaminated products returned to Bonded Warehouse or to the manufacturer.

Type of procedure

Taxpayer

Subject

Taxes

Object

Application by the owner of the products to the management office corresponding to the mixed or contaminated product storage location. Once the products have been received at the factory or authorised bonded warehouse, the recipient will have a period of one month from the date on which the amount of the quota to be refunded has been determined by express or presumed ruling, to pay the amount of the refund to the requester.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • AEAT (Tax Agency) offices

Documents

Application for refund of products subject to the tax that have become mixed with others or contaminated.

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

Appeals

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.

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.

Information concerning electronic procedure

Identification system

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

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 38/1992, de 28 de diciembre, de Impuestos Especiales. Artículo 52.d. (BOE 29-diciembre-1992)

Real Decreto 1165/1995, de 7 de julio, aprueba el Reglamento de los II EE: Artículo 6.8 y 112. (BOE 28-julio-1995)