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Administrative Procedures
General Information
- Name
-
Customs formalities: Special agreements authorisation on shipments under 150 euros
- Type of procedure/service
- Customs
- Subject
- Customs
- SIA code
- 2350826
- Description
-
Authorisation to those wishing to benefit from the import VAT entry system – on shipments under 150 euros – through special agreements.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Business
- Requisitos del solicitante
- El 1 de julio de 2021 entró en vigor el denominado “paquete IVA”, una normativa europea que incorpora cambios en la fiscalidad del comercio electrónico. En el caso de los particulares que realizan compras por internet a empresas de fuera de la Unión Europea, estas modificaciones influyen en la forma en que harán el pago del IVA por los productos que adquieren.
- Documents
-
- Documentation held by the taxpayer.
- Deadline for resolution
-
6 Month(s)
- Más información sobre plazos
- Consultar la información relativa a PIPE (Plataforma Importación Pequeños Envíos).
- Administrative silence interested party
- Negative
- Competent bodies
-
- Tax Agency
- End of procedure
- No
- Appeals
-
- Reversal: within the period of one month, optional, 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: within the period of one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are dismissed. It will be addressed to the administrative body that made the appealable decision.
- Basic Regulations
- Regulations applicable to online processing
- Place of submission
-
- Online.
- Stages of procedure
-
- Start: filing request using electronic form
- Procedure: the Customs Department will check that the necessary requirements are met.
- End: authorised or not, as appropriate.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Requisitos identificación personas físicas
- High: Electronic DNI, other recognised certificated in HW format, with the certification of a qualified certification body.
- Requisitos identificación personas jurídicas
- 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
- Integrado en Clave
- Yes
- Practica notificaciones
-
- Postal
- Electronic notification by means of Electronic Submission
- Digital Services via the Single Authorised Email Address (DEHú)
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Enlaces a información destacada del Ministerio de Hacienda
