Raw tobacco sanctions

Denomination

Raw tobacco sanctions

Procedure type

Penalty

Subject

Customs

Purpose

Sanctioning procedure for the commission of infractions, intentional or negligent actions or omissions with any degree of negligence that are classified and sanctioned in the circulation of raw tobacco.

Responsible body

State Revenue Office

Start form

job

Applicant: Citizen - Company - Administration

Place for presentation

The Tax Agency's E-Office

Phases of the procedure/service

Start: The competence for the processing and resolution of the aforementioned sanctioning procedure will correspond throughout Spanish territory to the State Tax Administration Agency, being attributed to the body determined in its organizational rules.

Procedure: The data, evidence or circumstances that exist or have been obtained in any criminal or administrative action or procedure, including the application of taxes, and are going to be taken into account in the sanctioning procedure must be formally incorporated into it before the proposal of resolution. Allegations from interested parties will be received electronically.

Resolution: A resolution proposal will be formulated that will include the justifying facts, their legal treatment and the offence constituted by these, or declaration, where applicable, of the non-existence of an offence or liability.

Forms

Electronic processing of allegations

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Appeal appeal: within one month, before the body that issued the administrative act that is being challenged or before the person competent to resolve this appeal (Special Delegate of the AEAT). Once this period has elapsed without the appeal being filed, the resolution will be final for all purposes. There is no other administrative appeal against the resolution of an appeal, except the extraordinary appeal for review, in the cases established in article 125.1 Law 39/2015.

Identification system

Electronic ID, Electronic certificate, No authentication required, Others, PIN code

Interactivity level

Level 4: Electronic processing