II. Excise Duties Refunds. For recycling and destruction of tobacco products.
General Details
Denomination
II. Excise Duties Refunds. For recycling and destruction of tobacco products.
Procedure type
Taxation
Subject
Taxes
Purpose
Refund of the Special Tax on tobacco products for return of the products to the factory or tax warehouse for recycling or destruction.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Request for return for recycling or destruction of tobacco products.
Phases of the procedure/service
Start: submission of application to the Management Office of II. Excise Duties
Procedure: by II Management Office. Excise Duties
End: Resolution by the Management Office of II. Excise Duties
Forms
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.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. Artículo 62. (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
aprueba el Reglamento de los II EE: Artículo 124. (BOE 28-julio-1995)