Declaration of temporary deposit

Denomination

Declaration of temporary deposit

Procedure type

Taxation

Subject

Customs

Purpose

Tax procedure for submitting temporary deposit declarations. This is a prior requirement for assigning a customs destination to the goods entering the community customs territory and, generally speaking, must be submitted prior to the arrival of the goods in said territory. In the case of goods entering by sea, the declaration can be submitted in paper format or electronically via EDIFACT message, via INTERNET, either to the Port Authorities or to the Tax Agency itself, by virtue of the one-stop-shop between the Tax Agency and the State Port authority. In the case of air transport, it is directly submitted to the Tax Agency.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Please copy the form stipulated in the regulations indicated above (Appendices).

Phases of the procedure/service

Start. Filing the tax return.

Procedure: Review of the procedure by Customs, when appropriate.

Termination. Automatic reply from the Local Office notifying the acceptance or rejection of the tax return (due to errors in its completion).

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing