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Administrative Procedures
General Information
- Name
-
Special systems: Authorisation for transfer of rights and obligations at final destination (TORO)
- Type of procedure/service
- Customs
- Subject
- Customs
- SIA code
- 1523394
- Description
-
Authorisation. Authorisation procedure for the transfer of goods at final destination
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Business
- Documents
-
- Documentation required by the regulations.
- Deadline for resolution
-
In accordance with applicable regulations
- Administrative silence interested party
- Negative
- Competent bodies
-
- Tax Agency
- Appeals
-
- Reversal. Time 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.
- Appealing a Tax Agency decision. Time period: One month from the day following notification of the contested decision or the day on which the previous motion for reversal is deemed to be resolved. It will be addressed to the administrative body that made the appealable decision.
- Basic Regulations
- Place of submission
-
- Online.
- Tax Agency Offices
- Stages of procedure
-
- Submission of application by the interested party.
- Verification of compliance with the requirements for obtaining the corresponding authorisation
- Agreement of the competent body to concede or deny the requested authorisation.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Electronic notification by means of Electronic Submission
- Electronic notification by means of Enabled E-mail Address
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Ministry of Finance and Civil Service
Page update date:18/07/2023
