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Form 522. II. Excise Duties Quarterly record of products referred to in Article 108 ter of the Regulation on Excise Duties.

General Details

Denomination

Form 522. II. Excise Duties Quarterly record of products referred to in Article 108 ter of the Regulation on Excise Duties.

Procedure type

Taxation

Subject

Taxes

Purpose

Compliance with the formal requirements for the presentation of the quarterly report of products referred to in article 46.1.g) of the Special Tax Law and 108 ter of the Regulation, for the purposes of determining the objective scope of the Special Tax on Hydrocarbons by regarding these products.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Model 522

Phases of the procedure/service

Start: electronic filing

Procedure: correction errors No correction: File

Termination. Admission of the document by the II Management Office. Excise Duties

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

The filing of appeals is not appropriate.

Information linked to electronic processing

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Resolución de 1 de julio de 2010, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria,

por la que se aprueba el modelo 522 "Parte trimestral de productos a que se refiere el artículo 108 ter del Reglamento de los Impuestos Especiales" y se establecen el plazo y el procedimiento para su presentación. (BOE 9-julio-2010)