Form 508. II. Excise Duties Request for refund for the remote sales system.

Denomination

Form 508. II. Excise Duties Request for refund for the remote sales system.

Procedure type

Taxation

Subject

Taxes

Purpose

Request for refund of excise duties (II. EE.) accrued in Spain and corresponding to products that are sent or transported, directly or indirectly, by a business or on its behalf, to persons domiciled in another member state of the European Union, within the scope of the intra-community circulation system for distance sales, subject to payment of the II. Excise Duties in the Member State of destination.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Request for refund through the distance sales system (Form 508)

Phases of the procedure/service

Start: Online filing. (Model 508).

Procedure: By the Managing Office of II. Excise Duties

End: Resolution by the Managing Office of II. Excise Duties

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing