II. Excise Duties Authorisation. Refund for products to factory or bonded warehouse or their destruction due to being unfit for human consumption.

Denomination

II. Excise Duties Authorisation. Refund for products to factory or bonded warehouse or their destruction due to being unfit for human consumption.

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. Return to factory or tax warehouse of alcoholic beverages that are no longer suitable for human consumption.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Request from the owner to the IIEE Management Office corresponding to the place where the drinks are located.

Phases of the procedure/service

Start: application submission.

Procedure: by II Management Office. Excise Duties

Resolution: by II Management Office. Excise Duties and refund of the tax to the establishment where the drinks were introduced.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

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

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

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing