Excise taxes. Excise tax intervention procedure
It is a tax procedure through which specific control is exercised over the activities and premises of factories and bonded warehouses in relation to the established excise obligations.
This control may be exercised in a permanent or non-permanent manner pursuant to the provisions of the regulations in force.
Any non-compliance detected in relation to the obligations established in the regulations will imply the continuation of the intervention action by notifying the start of the tax regularisation actions or by instigating the sanctioning proceedings.
AEAT (Tax Agency) offices
Submission of the documents, reports or data requested during the procedure.
Start: Notification to the party liable for the tax payment of the start of the procedure, except in the case of permanent intervention.
Formalities. Control or verification phase of compliance of the tax obligations by the intervention.
End. Finalisation of the control or ruling of the competent body
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 will 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
Real Decreto 1065/2007, de 27 de julio, por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. ( BOE 5-septiembre-2007 )