Excise taxes. Registration in the coal tax register.

General Data


Excise taxes. Registration in the coal tax register.

Type of procedure





Excise Duties. Application submitted by the interested party at the management office, supplying the documentation required for registration in the coal tax register.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online.

  • AEAT (Tax Agency) offices


Registration application with attached documentation.

Procedure/service stages

  • Initial step. Submission of application, standard documentation.

  • Formalities. By Excise Tax Management Office.

  • End. Resolution of the Excise Tax Management Office

Resolution deadline

Six months

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 (BOE 29-diciembre-1992)

Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 138. (BOE 28-julio-1995)