PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

Excise taxes. Excise tax intervention procedure

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.