Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Form 524. Excise taxes. Refund application of alcohol and alcoholic beverages tax
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 991940
Description: Refund of excise tax on the manufacture of food aromas, stuffed foods or when the use of denatured alcohol is not possible in a production process and alcohol is not added to the product resulting from the process.
Body responsible for the procedure: State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party

Interesado

Recipient interested party

Citizen
Business

Requisitos del solicitante

Información sobre la protección de datos en la Agencia Tributaria en https://sede.agenciatributaria.gob.es/Sede/condiciones-uso-sede-electronica/datos-personales.html

Documents

Application for refund of alcohol and alcoholic beverages tax. (Form 524)

Deadline for resolution

6 Month(s)

Más información sobre plazos

En todo caso, la aplicación de los supuestos de devolución estará condicionado al cumplimiento de las condiciones y requisitos establecidos en la normativa reguladora de estos Impuestos.

Administrative silence interested party

None

Competent bodies

Tax Agency

End of procedure

Appeals

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.

Basic Regulations

Regulations applicable to online processing