Excise taxes. Authorisation. Introduction of biofuel into a Logistics Bonded Warehouse
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.
Applicant: Company - Citizen
AEAT (Tax Agency) offices
Application for authorising hydrocarbon and biofuel mixes destined to be introduced into a logistics warehouse.
Initial step. Submission of application.
Formalities. By the Customs and Excise Department.
End. Ruling by the Customs and Excise Department.
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.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing