Procedure

Authorisation for Factories Subject to Excise Duties

General Data

Name

Authorisation for Factories Subject to Excise Duties

Type of procedure

Tax

Subject

Taxes

Object

Authorisation to manage a factory producing products subject to excise taxes

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Company - Citizen

Place of presentation

  • Tax Agency offices.

  • Online

Documents

Authorisation application

Procedure/service stages

  • Start: Submission of application.

  • Procedure: By Excise Duties Management Office

  • End: Resolution of the Excise Duties Management Office

Resolution deadline

6 Months

Resolution body

Tax Agency

Appeals

Economic-administrative claim: Application period: One month from the day following notification of the challenged ruling or from the date on which the proceedings or the prior motion for reversal are deemed resolved. It will be addressed to the administrative body that made the appealable decision

Reconsideration: Application period: One month. Optional, 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. (BOE 28-julio-1995)