Sanctions on raw tobacco

Denomination

Sanctions on raw tobacco

Procedure type

Penalty

Subject

Customs

Purpose

Sanctioning procedure for the commission of infringements, actions or omissions that are fraudulent or negligent 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 authority to process and resolve the aforementioned sanctioning procedure shall be vested throughout Spain in the State Tax Administration Agency, and shall be assigned to the body determined in its organizational rules.

Procedure: Any data, evidence or circumstances that are or have been obtained in any criminal or administrative action or procedure, including the application of taxes, and that are to be taken into account in the sanctioning procedure must be formally incorporated into it before the resolution proposal is made. The interested parties' objections 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: within one month, before the body that issued the administrative act being challenged or before the body competent to resolve this appeal (Special Delegate of the AEAT). Once this period has elapsed without the appeal having been lodged, the decision 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 of Law 39/2015.

Identification system

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

Level of interactivity

Level 4: Electronic processing