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
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 40.3. (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 100. (BOE 28-julio-1995)