msg1 msg2 msg3
Administrative Procedures
General Information
- Name
-
Administrative authorisations for certain exemptions on goods imports
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 998109
- Description
-
Administrative authorisations for exempt imports of certain goods.
- 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
- Los datos, informes o antecedentes obtenidos por la Administración tributaria en el desempeño de sus funciones tienen carácter reservado y sólo podrán ser utilizados para la efectiva aplicación de los tributos o recursos cuya gestión tenga encomendada y para la imposición de las sanciones que procedan, sin que puedan ser cedidos o comunicados a terceros, salvo en los supuestos establecidos en el artículo 95 de la Ley 58/2003, de 17 de diciembre, General Tributaria. Más información sobre la protección de datos en la Agencia Tributaria en https://www.agenciatributaria.gob.es/AEAT.sede/Inicio/_pie_/_Datos_personales_/_Datos_personales_.shtml
- Documents
-
- Application prior to carrying out transactions for which exemption is sought. The applicant shall provide the corresponding documentation in each case.
- Deadline for resolution
-
6 Month(s)
- Más información sobre plazos
- Los períodos de interrupción justificada que se especifiquen reglamentariamente, las dilaciones en el procedimiento por causa no imputable a la Administración Tributaria, y los períodos de suspensión del plazo que se produzcan conforme a lo previsto legalmente no se incluirán en el cómputo del plazo de resolución.
- Administrative silence interested party
- Negative
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- 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 notification of the contested decision or from the date on which the proceedings or the prior motion for reversal are deemed as dismissed. It will be addressed to the administrative body that made the appealable decision.
- Basic Regulations
- Regulations applicable to online processing
-
- Real Decreto 1624/1992, de 29 de diciembre, por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido. Artículo 17. (BOE 31-diciembre-1992)
- Regulations approving inclusion of procedure or service in the register
- Place of submission
-
- Online.
- AEAT (Tax Agency) offices
- Post offices
- Other places established in Article 16 of Law 39/2015
- Stages of procedure
-
- Initial step. Submission of application.
- Formalities. There is a hearing process in the event that the proposal is dismissed.
- The procedure ends with an express resolution.
- 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
- Yes
- 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
Highlighted banners
Links to important information of the Ministry of Finance and Civil Service
Ministry of Finance and Civil Service
Page update date:18/07/2023
