Form 590. II. Excise Duties Request for refund for export or consignment.
General Details
Name
Form 590. II. Excise Duties Request for refund for export or consignment.
Procedure type
Taxation
Subject
Taxes
Purpose
Request for refund of the previously paid special tax payments corresponding to products exported for which such taxes have already been paid.
Responsible body
State Revenue Office
General information on the procedure
Starting method
Interested party
Applicant: Citizen-Company
Place for presentation
Telematic
Documentation
Export refund request (Form 590)
Process/service phases
Start. Online filing. (Form 590)
Procedure: By Management Branch of II. Excise Duties
Termination. Resolution by Management Branch of II. EE
Forms
Resolution deadline
6 Month/s
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.
Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.
Information related to electronic processing
Identification system
Electronic Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Order EHA/3482/2007 of 20 November,Approving certain models, merging and updating various management standards in relation to Special Manufacturing Taxes and with the Tax on Retail Sales of Hydrocarbons and Order EHS/1308/2005 of 11 may, approving Form 380 on the declaration-settlement of Value Added Tax in operations similar to imports, determine the place, form and deadline for filing, as well as the general terms and conditions and procedure for filing by telematic means. (Official State Gazette 1-diciembre-2007)