Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

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.
Basic Regulations
Place of submission
  • Online
Stages of procedure
  • Start: Presentation of the request.
  • Procedure: Verification of compliance with the requirements for obtaining the corresponding preferential tariff.
  • End: Ruling from the competent body to concede or deny the requested authorisation.
URl for online processing
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Forms
Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Clave PIN
Integrado en Clave
Yes
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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