Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Buscador de Contenidos

Administrative Procedures

General Information

Name

Excise taxes. Refunds. Special tax refund for mixed or contaminated products returned to Bonded Warehouse or to the manufacturer.

Type of procedure/service
Tax information
Subject
Taxes
SIA code
182141
Description

Application by the owner of the products to the management office corresponding to the mixed or contaminated product storage location. Once the products have been received at the factory or authorised bonded warehouse, the recipient will have a period of one month from the date on which the amount of the quota to be refunded has been determined by express or presumed ruling, to pay the amount of the refund to the requester.

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Ministry of Finance and Civil Service