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Administrative Procedures
General Information
- Name
-
Excise taxes. Refunds. For recycling and destruction of tobacco products
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 991944
- Description
-
Refund of the tobacco products Excise Tax for returning products to the factory or bonded warehouse for recycling or 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
- Requisitos del solicitante
- 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
-
- Application for refund for recycling or destruction of tobacco products.
- Deadline for resolution
-
6 Month(s)
- Más información sobre plazos
- En todo caso, el reconocimiento del derecho a la devolución estará sujeto a las condiciones y el procedimiento establecido en el Reglamento de los Impuestos Especiales.
- 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
- Regulations applicable to online processing
- Place of submission
-
- Online
- Stages of procedure
-
- Initial step. Submission of application at the Excise Tax Management Office.
- Formalities. By Excise Tax Management Office
- End. Resolution of the Excise Tax Management Office
- 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
