Special schemes: Authorisation of country of final destination.
Type of procedure/service
Tax information
Subject
Customs
SIA code
997745
Description
Procedure to grant authorisation of the special regime of the final destination country.
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
In accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446.
Deadline for resolution
120 Calendar day(s)
Administrative silence interested party
Positive
Competent bodies
National Tax Administration Agency
End of procedure
No
Appeals
Appeal: Period: One month. Voluntarily, to the office issuing the administrative ruling to be appealed, indicating that no economic-administrative claim has been lodged against it.
Economic-Administrative Appeal: Period: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. To be addressed to the administrative body which issued the ruling to be appealed.