PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• The interested party should attach the T2L document that proves the community status of the goods.

6 Month(s)

• Tax Agency

• Reconsideration: Application period: One month. Optionally, before the office that issued the administrative decision to be appealed against, stating that no economic or administrative claim has been lodged against said decision.
• Economic and 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 issued the ruling subject to appeal.

• Código Aduanero y disposiciones de aplicación del Código Aduanero

• Online

• Start: The interested party should submit the data required in order to date the summary declaration for temporary storage along with the documents required to prove the status of the goods.
• Procedure: Where required, the AEAT will carry out the appropriate checks on the data declared and the attached documents.
• Completion: Authorisation of the interested party to withdraw the goods.

• Online processing

• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address