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II. Excise Duties Refunds. Introduction of beverages, by artisan distillers, in alcoholic beverages factories.

General Details

Denomination

II. Excise Duties Refunds. Introduction of beverages, by artisan distillers, in alcoholic beverages factories.

Procedure type

Taxation

Subject

Taxes

Purpose

Refund of the Special Tax on Alcohol and Derived Beverages to craft distillers for introducing the beverages into derived beverage factories.

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 refund for introduction into factories of beverages derived from products manufactured by artisanal distillers.

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

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.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations