Form 506. II. Excise Duties Request for refund for introduction in a bonded warehouse.
General Details
Denomination
Form 506. II. Excise Duties Request for refund for introduction in a bonded warehouse.
Procedure type
Taxation
Subject
Taxes
Purpose
Request for refund of Special Taxes (II. EE.) accrued in Spain and corresponding to products that, having been introduced into a fiscal warehouse (FD) located in the internal territorial scope for shipment to another member state (MS) of the European Union, have been received in the MS of destination.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Request for refund by introduction in the Tax Deposit. (Model 506)
Phases of the procedure/service
Start: Telematic presentation (Form 506).
Procedure: By the Management Office of II. Excise Duties
End: Resolution of the file by the II Management Office. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Orden EHA/3482/2007, de 20 noviembre. Aprueba determinados modelos,se refunden y actualizan diversas normas de gestión en relación con los Impuestos Especiales de Fabricación y con el Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos y se modifica la Orden EHA/1308/2005, de 11-5-2005 por la que se aprueba el modelo 380 de declaración-liquidación del Impuesto sobre el Valor Añadido en operaciones asimiladas a las importaciones, se determinan el lugar, forma y plazo de presentación, así como las condiciones generales y el procedimiento para su presentación por medios telemáticos. Anexo XXIII. (BOE 1-diciembre-2007)