Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Buscador de Contenidos

Administrative Procedures

General Information

Name

Form 540. Excise taxes. Exempt provisioning aircrafts. Sales en route

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997924
Description

Form 540. Excise Duties: exemption from hydrocarbon tax on products destined for use as fuel in air navigation, with the exception of private recreational aviation.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

General information on the procedure/service

Instigating party
  • Interesado
Recipient interested party
  • Citizen
  • Business
Applicant's requirements
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
  • Modelo 540
Deadline for resolution

None

More information on the deadline
No hay plazo determinado de resolución
Administrative silence interested party
None
Competent bodies
  • Tax Agency
End of procedure
No
Appeals
  • Does not apply
Basic Regulations
Regulations applicable to online processing
  • Orden EHA/3482/2007, de 20 de noviembre, por la que se aprueban determinados modelos, se refunden y actualizan diversas normas de gestión en relación con los Impuestos Especiales de Fabricación y con el Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos y se modifica la Orden EHA/1308/2005, de 11 de mayo, por la que se aprueba el modelo 380 de declaración-liquidación del Impuesto sobre el Valor Añadido en operaciones asimiladas a las importaciones, se determinan el lugar, forma y plazo de presentación, así como las condiciones generales y el procedimiento para su presentación por medios telemáticos. (BOE 01-diciembre-2007)
Regulations approving inclusion of procedure or service in the register
Place of submission
  • Online
Stages of procedure
  • Initial step. The supplier shall document the provisioning operation with delivery notes submitted electronically on Form 540
  • Formalities. Rectification. Non-rectification. File
  • End. Acceptance of the document by the Excise Tax Management Office.
URl for online processing
Página de tramitación electrónicaOpen in new window
Forms
Requirements for identification of natural persons
High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
Identification requirements for legal entities
High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
Identification system(s)
  • Electronic DNI
  • Digital certificate
  • Clave PIN
Integrated in Clave
Not applicable
Practice notifications
  • Postal
  • Electronic notification by means of Electronic Submission
  • Electronic notification by means of Enabled E-mail Address
Subject to fees
No
Level of interactivity
Level 4: Online procedure

Highlighted banners

Links to important information of the Ministry of Finance and Civil Service

Online Office (Open in new window)Economico financial database (Open in new window)Open GovernmentTransparency Portal Logo (Open in new window)Public Participation in Regulation Proposais