II. Excise Duties Agricultural diesel. Agricultural diesel refund application
General Details
Denomination
II. Excise Duties Agricultural diesel. Agricultural diesel refund application
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes (II. EE). Request for refund of the Special Tax on Hydrocarbons for the quotas incurred in the acquisition of diesel for use in agriculture, including horticulture, livestock farming and forestry.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Request for refund for purchases of agricultural diesel.
Phases of the procedure/service
Start. Submission of Telematic Application (Models) “agricultural diesel”)
Procedure: By Managing Office II. Excise Duties
Termination. Resolution by Managing Office of II. Excise Duties
Forms
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
LEY 44/2006, de 29 de diciembre,
de mejora de la protección de los consumidores y usuarios. (BOE 30-diciembre-2006)
-
Ley 51/2007, de 26 de diciembre,
de Presupuestos Generales del Estado para el año 2008 (BOE 27-diciembre-2007)
- Ley 2/2008, de 23 de diciembre de los Presupuestos Generales del Estados para el año 2009. (BOE 24-diciembre-2008),
-
Orden EHA/276/2007, de 12 de febrero,
por la que se establece el procedimiento para la devolución extraordinaria de las cuotas del Impuesto sobre Hidrocarburos soportadas por los agricultores y ganaderos por las adquisiciones de gasóleo.(BOE 15-febrero-2007)