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II.- Excise Duties Refund of undue excise duties.

General data

Designation

II.- Excise Duties Refund of undue excise duties.

Type of procedure

Taxation

Subject

Taxes

Object

Application by the taxpayer or the person liable for the tax to the Excise Tax Office, which processes and decides whether or not the refund is appropriate.

Responsible body

Tax Agency

General information on the procedure

Start-up method

interested

Applicant:Citizen - Company

Place of presentation

Telematics.

AEAT offices

Documentation

Application for refund of unduly paid fees.

Phases of the procedure/service

Home.Submission of applications to the Management Office of II. Excise Duties

Processing.By Management Office of II. Excise Duties

Termination.Resolution by Management Office of II. Excise Duties

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Information linked to e-processing

Identification system

Electronic DNI, Electronic Certificate, PIN Key

Level of interactivity

Level 4:Electronic processing

Regulations

Basic Regulations