II. Excise Duties Refunds. Refund of excise duties for mixed or contaminated products returned to bonded warehouse or to the manufacturer.
General Details
Denomination
II. Excise Duties Refunds. Refund of excise duties for mixed or contaminated products returned to bonded warehouse or to the manufacturer.
Procedure type
Taxation
Subject
Taxes
Purpose
Request from the owner of the products to the Management Office corresponding to the place where the mixed or contaminated products are located. Once the products are received at the factory or authorized fiscal warehouse, the recipient will have a period of one month, counted from the date on which the amount of the fee to be returned has been determined by express or presumed resolution, to make said amount effective to the applicant. return.
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 the return of products subject to the tax that have been mixed with another or contaminated.
Phases of the procedure/service
Start. Submission of application to the II.EE Management Office
Procedure: By IIEE Management Office
Termination. Resolution by IIEE Management Office
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
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Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. Artículo 52.d. (BOE 29-diciembre-1992)
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Real Decreto 1165/1995, de 7 de julio,
aprueba el Reglamento de los II EE: Artículo 6.8 y 112. (BOE 28-julio-1995)