Administrative authorisations for certain exemptions on goods imports
Administrative authorisations for exempt imports of certain goods.
Applicant: Citizen - Company
AEAT (Tax Agency) offices
Other places established in Article 16 of Law 39/2015
Application prior to carrying out transactions for which exemption is sought. The applicant shall provide the corresponding documentation in each case.
Initial step. Submission of application.
Formalities. There is a hearing process in the event that the proposal is dismissed.
The procedure ends with an express resolution.
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.
Economic-administrative claim: Application period: One month from the day following notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.
Electronic DNI (Spanish National ID), Electronic certificate, Clave PIN
Level 4: Electronic processing