Excise taxes. Refunds. For recycling and destruction of tobacco products
Type of procedure/service
Tax information
Subject
Taxes
SIA code
991944
Description
Refund of the tobacco products Excise Tax for returning products to the factory or bonded warehouse for recycling or 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
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 recycling or destruction of tobacco products.
Deadline for resolution
6 Month(s)
Más información sobre plazos
En todo caso, el reconocimiento del derecho a la devolución estará sujeto a las condiciones y el procedimiento establecido en el Reglamento de los Impuestos Especiales.
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.