Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Excise taxes. Authorisation. Destruction and denaturing of tobacco products

Type of procedure/service
Tax information
Subject
Taxes
SIA code
182150
Description

Excise taxes. Application of exemption from tax on tobacco products, products destined for scientific analysis or related to product quality from factories or bonded warehouses, in addition to denaturing and exemption from tax due to destruction.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
  • Business
Documents
  • Application for authorisation to carry out scientific or quality analyses, destruction or denaturing of tobacco products.
Deadline for resolution

6 Month(s)

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 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
Place of submission
  • Online
Stages of procedure
  • Initial step. Submission of application.
  • Formalities. By the Excise Tax Management Office or Intervention Service
  • End. Ruling by the Excise Tax Management Office or Intervention Service.
URl for online processing
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Forms
Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Clave PIN
Integrated in Clave
Yes
Practice notifications
  • Postal
  • Electronic notification by means of Electronic Submission
  • Electronic notification by means of Enabled E-mail Address
Subject to fees
No
Level of interactivity
Level 4: Online procedure

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