Form 524. II. Excise Duties Request for refund for alcohol and alcoholic beverages.
General Details
Denomination
Form 524. II. Excise Duties Request for refund for alcohol and alcoholic beverages.
Procedure type
Taxation
Subject
Taxes
Purpose
Refund of excise duties (II. (EE.) in the manufacture of food flavourings, filled foods or when the use of denatured alcohol in a production process is not possible and the alcohol is not incorporated into the product resulting from the process.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Request for refund for alcohol and alcoholic beverages. (Model 524)
Phases of the procedure/service
Start: Telematic submission (model 524).
Procedure: By the Managing Office of II. Excise Duties
End: Resolution by the Managing Office of II. Excise Duties
Forms
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Orden EHA/3482/2007, de 20 de noviembre,por la que se aprueban 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 EHSA/1308/2005, de 11 de mayo, por la que se aprueba el Modelo 380 de Declaración-liquidación del Impuesto sobre 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. (BOE 1-diciembre-2007)