Procedure

Excise duties. Registration in the Electricity Tax register

General Data

Name

Excise duties. Registration in the Electricity Tax register

Type of procedure

Taxation

Subject

Taxes

Object

Excise Duties. Registration in the Electricity Tax register

Responsible body

Tax Agency

General information on the procedure

Start method

interested party

Applicant: Citizen

Place of presentation

  • Online

  • AEAT (Excise Duty Management Offices)

Documents

Application for registration

Procedure/service stages

  • Start: File application and documentation

  • Procedure: Entry in the Register

  • Conclusion: Delivery of the Electricity Tax Registration (CIE) number and card to the interested party

Resolution deadline

6 Months

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 certificate, Clave PIN

Interactivity level

Level 4: Electronic processing

Normativa

Normativa Básica

Ley 28/2014, de 27 de noviembre, por la que se modifican la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido, la Ley 20/1991, de 7 de junio, de modificación de los aspectos fiscales del Régimen Económico Fiscal de Canarias, la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales, y la Ley 16/2013, de 29 de octubre, por la que se establecen determinadas medidas en materia de fiscalidad medioambiental y se adoptan otras medidas tributarias y financieras. (BOE 28-noviembre-2014)