II. Excise Duties Occupational diesel. Application for registration of beneficiaries/vehicles.
General Details
Denomination
II. Excise Duties Occupational diesel. Application for registration of beneficiaries/vehicles.
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes (II: USA). Application for registration of beneficiaries and vehicles in the Census, as well as for installations for self-consumption of professional diesel fuel in establishments that have a supply point for self-consumption of the diesel fuel purchased
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Occupational diesel. Application for registration of beneficiaries, vehicles and facilities for personal use.
Phases of the procedure/service
Start. Submission of application for beneficiaries and vehicles Telematics (Models “professional diesel fuel”)
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 Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. Artículos 40, 41 y 52 bis. (BOE 29-diciembre-1992)
-
Orden HFP/941/2022, de 3 de octubre,
por la que se establece el procedimiento para la devolución parcial del Impuesto sobre Hidrocarburos por el gasóleo de uso profesional y por la que se modifica la Orden EHA/993/2010, de 21 de abril, por la que se establece el procedimiento para la devolución parcial de las cuotas del Impuesto sobre Hidrocarburos soportadas por los agricultores y ganaderos (BOE 5 -octubre - 2022)
Processing regulations
Order HFP/941/2022, of October 3,which establishes the procedure for the partial refund of the Hydrocarbon Tax on diesel for professional use and which modifies Order EHA/993/2010, of April 21, which establishes the procedure for the refund partial of the Hydrocarbon Tax contributions borne by farmers and ranchers (BOE 5 -October - 2022)
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE 12-29-2009)