Special procedures: Authorisation for warehousing arrangements other than customs warehousing
General Details
Denomination
Special procedures: Authorisation for warehousing arrangements other than customs warehousing
Procedure type
Customs
Subject
Customs
Purpose
Authorization of the installation as a warehouse other than the customs warehouse for the purposes of the fifth annex of the VAT Law.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematics.
Documentation
Documentation required by regulations
Phases of the procedure/service
Start: Presentation of the request.
Procedure: Verification of the requirements established for obtaining the corresponding authorisation.
End: Agreement of the competent body to concede or deny the requested authorisation.
Forms
Resolution deadline
According to applicable regulations
Resolution body
State Revenue Office
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. It will be addressed to the administrative body that issued the challengeable act.
Replacement. Term: One month. On an optional basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 37/1992, de 28 de diciembre,
del Impuesto sobre el Valor Añadido. (BOE, 29-diciembre-1992)
-
Real Decreto 1624/1992, de 29 de diciembre,
por el que se aprueba el Reglamento del Impuesto sobre el Valor Añadido (BOE 31-diciembre-1992)
- Código Aduanero y disposiciones de aplicación del Código Aduanero,