Know the specific obligations of operators of establishments and activities subject to the Intervention Regime
Specific obligations of operators of establishments and activities subject to the excise duty intervention system
The obligations of the owners of establishments and activities shall be governed, in general, by the provisions of Title V of the General Regulations on tax management and inspection actions and procedures and on the development of common rules for tax application procedures, approved by Royal Decree 1065/2007, of 27 July, with the particularities set out in Articles 48 and 49 of Royal Decree 1165/1995 approving the Regulations on Excise Duties, which are detailed below:
Officials and agents involved in the action taken may remain in the establishments for the time necessary for the performance of their duties.
Operators of establishments and activities shall:
To allow, at all times and without the need for prior notification, entry to the establishment to officials and agents of the Comptroller's Office in the exercise of their powers.
In case of absence, designate a person to facilitate access to the premises and to act as their representative before the action taken.
Make available to officials and other law enforcement officials the testing and measuring equipment available in the establishment, including the appropriate means for taking samples of the products forming the subject matter of the establishment's activity, as well as the personnel suitable for their use
Adopt the control measures that the services involved in the action taken deem appropriate for the performance of their duties and provide all the information necessary for this purpose.