Customs formalities: Authorisation for tax return through registry in the declarant’s records
General Details
Denomination
Customs formalities: Authorisation for tax return through registry in the declarant’s records
Procedure type
Taxation
Subject
Customs
Purpose
Authorisation to declare through accounting entries (including provisioning).
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
Documentation
In accordance with the information in Annex A of Delegated Regulation (EU) 2015/2446.
Phases of the procedure/service
Start. Presentation of the request.
Procedure: Verification of compliance with the requirements for obtaining the corresponding authorisation.
Termination. Agreement of the competent body to concede or deny the requested authorisation.
Forms
Resolution deadline
120 calendar day(s)
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing