II. Excise Duties Refund of unduly paid taxes for IVMDH.

Denomination

II. Excise Duties Refund of unduly paid taxes for IVMDH.

Procedure type

Taxation

Subject

Taxes

Purpose

Refund of undue income from the tax on retail sales of certain hydrocarbons: request from the taxable person of the tax or the person charged to the Special Tax Management Office, which processes and agrees on the origin or not of the refund.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Request for refund of unduly paid fees.

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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing