PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Application for authorisation to substitute accounting records and their electronic submission.

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. (BOE 29-diciembre-1992)
• Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 50.3. (BOE 28-julio-1995)

• Online

• Initial step. Submission of application.
• Formalities. By the Excise Tax Management Office or Customs Department.
• End. Ruling by the Excise Tax Management Office or Customs Department.

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Digital Services via the Single Authorised Email Address (DEHú)