PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

• Interesado

• Citizen
• Business

• Refund application for products returned to the factory or bonded warehouse or destroyed.

6 Month(s)

• Tax Agency

• 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.

• Ley 38/1992, de 28 de diciembre, de Impuestos Especiales. Artículo 22.c). (BOE 29-diciembre-1992)
• Real Decreto 1165/1995, de 7 de julio, por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 55. (BOE 28-julio-1995)

• Online

• Initial step. Submission of application at the Excise Tax Management Office
• Formalities. By the Excise Tax Management Office
• End. Resolution of the Excise Tax Management Office

• On-line processing

• Electronic DNI
• Digital certificate
• Clave PIN

• Postal
• Electronic notification by means of Electronic Submission
• Electronic notification by means of Enabled E-mail Address