Procedure

Excise taxes. Authorisation. Introduction of biofuel into a Logistics Bonded Warehouse

General Data

Name

Excise taxes. Authorisation. Introduction of biofuel into a Logistics Bonded Warehouse

Type of procedure

Taxpayer

Subject

Taxes

Object

Excise Taxes. In the case of biofuels destined for mixing with a fuel prior to finalisation of the suspension system, as biofuels or chemically modified previously, or already mixed with a fuel at a factory or bonded warehouse, introduced into logistics bonded warehouses, the operation will be carried out with the prior authorisation of the Customs and Excise Department.

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Online

  • AEAT (Tax Agency) offices

Documents

Application for authorising hydrocarbon and biofuel mixes destined to be introduced into a logistics warehouse.

Procedure/service stages

  • Initial step. Submission of application.

  • 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. (BOE 29-diciembre-1992)

Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 108 bis.4. (BOE 28-julio-1995)