PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Exemption authorisation application

6 Month(s)

• Tax Agency

• 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 the notification of the contested decision or the day on which the proceedings or prior motion for reversal is deemed to be resolved. It shall be addressed to the administrative body that made the appealable decision.

• Ley 38/1992, de 28 de diciembre, de Impuestos Especiales. Artículo 9.1.A), B) y D). (BOE 29-diciembre-1992))
• Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Artículos 5 y 11. (BOE 28-julio-1995)
• ORDEN de 24 de mayo de 2001 por la que se establecen los límites de las franquicias y exenciones en régimen diplomático, consular y de Organismos Internacionales a que se refiere la disposición final primera del Real Decreto 3485/2000, de 29 de diciembre. (BOE 26-mayo-2001)

• Online

• Initial step. Submission of application.
• Formalities. By the Customs and Excise Tax Department, Ministry of Foreign Affairs and Cooperation.
• End. Resolution of the Customs and Excise Tax Department, communicated to interested parties by the Ministry of Foreign Affairs and Cooperation.

• On-line processing 

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address