Procedure

Excise taxes. Supply exempt from hydrocarbons used in electricity production, rail transport, construction, modification, testing and maintenance of aircraft and vessels, and in injection in blast furnaces

General Data

Name

Excise taxes. Supply exempt from hydrocarbons used in electricity production, rail transport, construction, modification, testing and maintenance of aircraft and vessels, and in injection in blast furnaces

Type of procedure

Taxpayer

Subject

Taxes

Object

Excise Duties. Acknowledgement of the entitlement to the exemption from the tax on hydrocarbons used in electricity production; rail transport; construction, modification, testing and maintenance of aircraft and vessels, and their injection in blast furnaces

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Online

  • Customs and Excise Department

Documents

Application for exemption from hydrocarbons tax

Procedure/service stages

  • Initial step. Submission of application for exemption.

  • Formalities. By the Customs and Excise Department.

  • End. Ruling by the Customs and Excise Department.

Resolution deadline

6 Month/s

Resolution body

Tax Agency

Appeals

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

Normativa Básica

Ley 38/1992, de 28 de diciembre, de Impuestos Especiales. Artículo 51.2. (BOE 29-diciembre-1992)

Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 103. (BOE 28-julio-1995)