II.- Excise Duties Occupational diesel.Application for registration of Beneficiaries/Vehicles.
General data
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
General information on the procedure
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
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.
Information linked to e-processing
Identification system
Electronic DNI, Electronic certificate
Level of interactivity
Level 4:Electronic processing
Regulations
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)