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Guarantee and payment: Authorisation of a comprehensive guarantee (including reductions and exemption).

General Details

Name

Guarantee and payment: Authorisation of a comprehensive guarantee (including reductions and exemption).

Procedure type

Taxation

Subject

Customs

Purpose

Procedure to authorise the constitution of a comprehensive guarantee, including possible reductions or exemption.

Responsible body

State Revenue Office

General information on the procedure

Starting method

Interested party

Applicant: Company

Place for presentation

Online.

Process/service phases

Start: Presentation of the request.

Procedure: Verification of compliance with the requirements for obtaining the corresponding authorisation.

End: Agreement of the competent body to concede or deny the requested authorisation.

Forms

Electronic processing

Resolution deadline

120 calendar day(s)

Resolution body

State Tax Administration Agency.

Resources

Economic-administrative claim: Term: One month from the day after notification of the ruling to be appealed or on which the previous procedure or appeal is understood to have been resolved. He/she will address the administrative body that has issued the claim.

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing