Special systems: Authorisation for warehousing arrangements other than customs warehousing
General Details
Name
Special systems: Authorisation for warehousing arrangements other than customs warehousing
Procedure type
Customs
Subject
Customs
Purpose
Authorisation of the installation as a deposit other than customs for the purposes of Annex fifth of the VAT Act.
Responsible body
State Revenue Office
General information on the procedure
Starting method
Interested party
Applicant: Company
Place for presentation
Online.
Documentation
Documentation required by the regulations
Process/service phases
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. He/she will address the administrative body that has issued the claim.
Replacement. Term: One month. On a poteative basis, before the branch of which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim against it
Information related to electronic processing
Identification system
Electronic DNI, Electronic certificate, PIN code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Act 37/1992 of 28 December,
on Value Added Tax. (Official State Gazette, 29-December-1992)
-
Royal Decree 1624/1992, of 29 December,
Approving the Value Added Tax Regulation (BOE 31-diciembre-1992)
- Customs Code and provisions for the application of the Customs Code,