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Administrative Procedures
General Information
- Name
-
Excise taxes. Authorisation. Destruction and denaturing of tobacco products
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 182150
- Description
-
Excise taxes. Application of exemption from tax on tobacco products, products destined for scientific analysis or related to product quality from factories or bonded warehouses, in addition to denaturing and exemption from tax due to destruction.
- 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
-
- Application for authorisation to carry out scientific or quality analyses, destruction or denaturing of tobacco products.
- Deadline for resolution
-
6 Month(s)
- Administrative silence interested party
- Negative
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- 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.
- Basic Regulations
- Place of submission
-
- Online
- Stages of procedure
-
- Initial step. Submission of application.
- Formalities. By the Excise Tax Management Office or Intervention Service
- End. Ruling by the Excise Tax Management Office or Intervention Service.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrated in Clave
- Yes
- 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
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