Administrative Procedures: Ministry of Finance

Administrative Procedures

General Information

Name: Excise taxes. Refunds. Consignments of alcohol and alcoholic beverages from the Canary Islands and destined for the European Union
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 997690
Description: In consignments of products subject to excise tax on beer, intermediate products and alcohol and alcoholic beverages from the Canary Islands to EU member states, the total refund of paid quotas applies.
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 products subject to tax paid in the Canary Islands destined for the European Union. (Form 590)

Deadline for resolution

6 Month(s)

Más información sobre plazos

Los expedidores, desde Canarias, de productos objeto de los Impuestos sobre la Cerveza, sobre los Productos Intermedios y sobre el Alcohol y Bebidas Derivadas, con destino a otro Estado miembro de la Comunidad Económica Europea, por el importe total de las cuotas satisfechas correspondientes a los productos enviados.

Administrative silence interested party

Negative

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