II.- Excise Duties Occupational diesel.Application for registration of Beneficiaries/Vehicles.

Designation

II.- Excise Duties Occupational diesel.Application for registration of Beneficiaries/Vehicles.

Type of procedure

Taxation

Subject

Taxes

Object

Excise duties (II:USA).Application for the registration of beneficiaries and vehicles in the Census, as well as of installations for own consumption of professional gas oil in establishments that have a supply point for own consumption of the gas oil purchased.

Responsible body

Tax Agency

Start-up method

interested

Applicant:Company - Citizen

Place of presentation

Telematics

Documentation

Professional diesel.Application for registration of beneficiaries, vehicles and facilities for own consumption.

Phases of the procedure/service

Home.Beneficiaries and vehicles Telematic submission of applications ("Professional diesel" models)

Processing.By Management Office of II. Excise Duties

Termination.Resolution by Management Office of II. Excise Duties

Forms

Electronic processing

Resolution deadline

6 Months

Resolution body

Tax Agency

Resources

Replenishment:Deadline:One month.Optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim:Deadline:One month from the day following the date of the decision to be appealed or the date on which the foregoing request for reconsideration was denied.It will be addressed to the administrative body that made the appealable decision.

Identification system

Electronic DNI, Electronic certificate

Level of interactivity

Level 4:Electronic processing

Basic Regulations

• Law 38/1992 of 28 December 1992,

  Excise duties.Articles 40, 41 and 52a.(BOE 29-December-1992)

• Order HAP/290/2013 of 19 February,

  establishing the procedure for the partial refund of the tax on hydrocarbons for the consumption of professional gas oil.(BOE 25-February-2013)