Excise taxes. Excise tax intervention procedure

General Data


Excise taxes. Excise tax intervention procedure

Type of 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.

Responsible body

Tax Agency

General information on the procedure

Start method

Ex officio

Applicant: Administration

Place of presentation

  • Online

  • AEAT (Tax Agency) offices


Submission of the documents, reports or data requested during the procedure.

Procedure/service stages

  • 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

Resolution deadline

One year(s)

Resolution body

Tax Agency


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.

Information concerning electronic procedure

Identification system

Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN

Interactivity level

Level 4: Electronic processing


Normativa Básica

Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 48. ( BOE 28-julio-1995)

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 )