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

Denomination

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

Procedure type

Taxation

Subject

Taxes

Purpose

In the case of 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 Derived Beverages, the refund of all fees paid is applicable.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Request for refund of taxable products that have paid the tax in the Canary Islands, destined for the European Union. (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 ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing