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Form 590. II. Excise Duties Request for refund for export or consignment.

General Details


Form 590. II. Excise Duties Request for refund for export or consignment.

Procedure type





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



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


Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office


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


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)