II. Excise Duties Destruction.

Denomination

II. Excise Duties Destruction.

Procedure type

Taxation

Subject

Taxes

Purpose

Refund of Special Taxes, in cases of destruction of products that have paid the tax.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Request for refund for destruction of products subject to excise duty.

Phases of the procedure/service

Start. Submission of application to the Managing Office of II. Excise Duties

Procedure: By Managing Office II. Excise Duties

Termination. Resolution by 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.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing