II. Excise Duties Special IVMDH refund
General Details
Denomination
II. Excise Duties Special IVMDH refund
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes. Refund of the fees borne by the Tax on Retail Sales of Certain Hydrocarbons
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
AEAT offices
Telematic
Documentation
Request for refund of fees paid
Phases of the procedure/service
Start: Submission of application to the IIEE Management Office
Procedure: By IIEE Management Office
End: Resolution by IIEE Management Office
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On an optional 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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 58/2003, de 17 de diciembre,
General Tributaria. (BOE 18-diciembre-2003)
-
Real Decreto 1065/2007, de 27 de julio,
por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 05-septiembre-2007)