II. Excise Duties Consignments of alcohol and alcoholic beverages from mainland Spain to the Canary Islands.

Denomination

II. Excise Duties Consignments of alcohol and alcoholic beverages from mainland Spain to the Canary Islands.

Procedure type

Taxation

Subject

Taxes

Purpose

In shipments from the Peninsula-Balearic Islands to the Canary Islands, the difference in rates on products subject to Special Taxes on Intermediate Products and on Alcohol and Derived Beverages that have already accrued said taxes in the Peninsula-Balearic Islands is refundable.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Request for refund of products subject to tax that have paid the tax in the Peninsula and the Balearic Islands and are sent to the Canary Islands. (Model 590)

Phases of the procedure/service

Start. Online filing. (Model 590)

Procedure: By Managing Office II. Excise Duties

Termination. Resolution by Managing Office of II. Excise Duties

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing