Procedure

Other authorisations for which the Customs and Excise Department is responsible

General Data

Name

Other authorisations for which the Customs and Excise Department is responsible

Type of procedure

Tax

Subject

Taxes

Object

Other authorisations provided for in the Excise Duty Regulations, for which responsibility lies with the inspection and intervention units of the Regional Customs and Excise Offices

Responsible body

Tax Agency

General information on the procedure

Start method

Interested party

Applicant: Citizen - Company

Place of presentation

  • Tax Agency offices.

  • Online

Documents

Authorisation application

Procedure/service stages

  • Start: Submission of application.

  • Procedure: By the Regional Customs and Excise Offices of the Tax Agency

  • End: Decision of the Regional Customs and Excise Offices of the Tax Agency

Resolution deadline

6 months

Resolution body

Tax Agency

Appeals

Economic-administrative claim: Application period: One month from the day following notification of the contested action or the date on which the proceedings or prior motion for reversal is deemed to be 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)