Raw tobacco circulation documents
General Details
Denomination
Raw tobacco circulation documents
Procedure type
Taxation
Subject
Taxes
Purpose
All circulation of raw tobacco through Spanish territory, even if it begins or ends outside it, must be covered by a circulation document, which must accompany the means of transport at all times. This procedure allows the presentation of the necessary documents.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Company
Place for presentation
Telematics.
Phases of the procedure/service
Start: presentation of circulation documents.
Procedure: validation by the Tax Agency of the documents presented.
End: circulation documents validated by the Tax Agency, with their corresponding CSV.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic certificate, PIN code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
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Disposición adicional primera Ley 11/2021, de 9 de julio,
de medidas de prevención y lucha contra el fraude fiscal, de transposición de la Directiva (UE) 2016/1164, del Consejo, de 12 de julio de 2016, por la que se establecen normas contra las prácticas de elusión fiscal que inciden directamente en el funcionamiento del mercado interior, de modificación de diversas normas tributarias y en materia de regulación del juego (BOE 10-julio-2021).
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Real Decreto 12/2023, de 17 de enero,
por el que se aprueba el Reglamento que desarrolla las normas de control sobre el tabaco crudo y su régimen sancionador (BOE 15-marzo-2023)