II. Excise Duties Refunds. Consignments of alcohol and alcoholic beverages from the Canary Islands to the EU.

Name

II. Excise Duties Refunds. Consignments of alcohol and alcoholic beverages from the Canary Islands to the EU.

Procedure type

Taxation

Subject

Taxes

Purpose

In shipments from the Canary Islands to other Member States of the European Union, of products subject to Special Taxes on Beer, on Intermediate Products and on Alcohol and Alcoholic Beverages, all the payments made are refunded.

Responsible body

State Revenue Office

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Telematic

Documentation

Application for the refund of products subject to the tax that have paid the tax in the Canary Islands, to the European Union. (Form 590)

Process/service phases

Start. Online filing. (Form 590)

Procedure: By Management Branch of II. Excise Duties

Termination. Resolution by Management Branch of II. Excise Duties

Forms

Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing