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Administrative Procedures

General Information

Name: Form 506. Excise taxes. Application for refund for introduction into bonded warehouse
Type of procedure/service: Tax information
Subject: Taxes
SIA code: 181870
Description: Application for refund of excise taxes accrued in Spain on products that, having been introduced into a bonded warehouse located in Spain for delivery to another EU member state, have been received at the destination member state.
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 for introduction into bonded warehouse. (Form 506)

Deadline for resolution

6 Month(s)

Más información sobre plazos

Presentación del modelo 506.

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

Artículo 10 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales (BOE 29-diciembre-1992).

Regulations applicable to online processing

Orden EHA/3482/2007, de 20 de noviembre, por la que se aprueban determinados modelos, se refunden y actualizan diversas normas de gestión en relación con los Impuestos Especiales de Fabricación y con el Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos y se modifica la Orden EHA/1308/2005, de 11 de mayo, por la que se aprueba el modelo 380 de declaración-liquidación del Impuesto sobre el Valor Añadido en operaciones asimiladas a las importaciones, se determinan el lugar, forma y plazo de presentación, así como las condiciones generales y el procedimiento para su presentación por medios telemáticos (BOE 01-diciembre-2007)

Regulations approving inclusion of procedure or service in the register

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria, por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-12-2009)

Place of submission

Online

Stages of procedure

Start: Electronic submission (Form 506).
Procedure: By the Excise Tax Management Office
End: Ruling on the case by the Excise Tax Management Office

URl for online processing

Página de tramitación electrónica Open in new window

Open in new window

Forms

On-line processing

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

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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

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Ministry of Finance and Civil Service

Page update date:18/07/2023