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

For 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 such 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 the return of products subject to the tax that have paid the tax in the Peninsula and the Balearic Islands and leave for the Canary Islands. (Model 590)

Phases of the procedure/service

Start. Online filing. (Model 590)

Procedure: By Management Office of II. Excise Duties

Termination. 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 Spanish ID, Electronic certificate

Interactivity level

Level 4: Electronic processing