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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

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.

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)