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Administrative Procedures
General Information
- Name
-
Low Value Declaration. Exemption from customs duties and VAT for consignments of negligible value
- Type of procedure/service
- Tax information
- Subject
- Customs
- SIA code
- 997742
- Description
-
Tax procedure initiated via declaration from the carrier of the goods, notifying that the goods complies with the conditions for the exemption from customs tariffs and VAT as it is a "consignment of negligible value" or "consignment between private individuals". The declaration is based on the data held by the carrier.
- 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
-
- NONE
- Deadline for resolution
-
6 Month(s)
- Más información sobre plazos
- Los períodos de resolución, las prórrogas aplicables y la suspensión del cómputo del plazo de resolución se regirán por lo previsto en el Reglamento (UE) 952/2013 del Parlamento Europeo y del Consejo, de 9 de octubre de 2013, por el que se establece el código aduanero de la Unión y por su normativa de desarrollo [Reglamento Delegado (UE) 2015/2446 y Reglamento de Ejecución (UE) 2015/2447.
- Administrative silence interested party
- Negative
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Reconsideration: Application period: One month. Optional, before the office that issued the administrative decision which is to be contested, stipulating that no economic-administrative claim has been lodged against the office.
- Economic-administrative claim: Application period: One month from the day following notification of the contested decision or the day on which it is known that the procedure or prior motion for reversal has been resolved. It must be addressed to the administrative body which issued the decision which is to be contested.
- Basic Regulations
-
- Reglamento (CE) nº 1186/2009 del Consejo, de 16 de noviembre de 2009, relativo al establecimiento de un régimen comunitario de franquicias aduaneras. (DOUE 10 de diciembre de 2009)
- Ley 58/2003, de 17 de diciembre, General Tributaria. (BOE 18-diciembre-2003)
- Ley 37/1992, de 28 de diciembre, del Impuesto Sobre el Valor Añadido. (BOE, 29-diciembre-1992)
- Ley 38/1992, de 28 de diciembre, de Impuestos Especiales. (BOE 29-diciembre-1992)
- Código Aduanero y disposiciones de aplicación del Código Aduanero
- Reglamento (CE) nº 1186/2009 del Consejo, de 16 de noviembre de 2009, relativo al establecimiento de un régimen comunitario de franquicias aduaneras. (DOUE 10 de diciembre de 2009)
- Regulations applicable to online processing
- Regulations approving inclusion of procedure or service in the register
- Place of submission
-
- Online
- AEAT offices
- Stages of procedure
-
- Initial step. Presentation of the low value declaration.
- Procedure. Verification of the declaration via the computerised risk analysis system.
- Completion. Admission/rejection of the declaration.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Requisitos identificación personas físicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Requisitos identificación personas jurídicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- $Resources:labelNoProcede;
- Practica notificaciones
-
- Postal
- 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
