Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

Excise taxes. Excise tax intervention procedure

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997930
Description

It is a tax procedure through which specific control is exercised over the activities and premises of factories and bonded warehouses in relation to the established excise obligations.

This control may be exercised in a permanent or non-permanent manner pursuant to the provisions of the regulations in force.

Any non-compliance detected in relation to the obligations established in the regulations will imply the continuation of the intervention action by notifying the start of the tax regularisation actions or by instigating the sanctioning proceedings.

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

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