II. Excise Duties Annual list of kilometres covered.
General Details
Denomination
II. Excise Duties Annual list of kilometres covered.
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes (II. EE.). Presentation of the annual list of kilometers traveled by vehicles registered in the Census of beneficiaries of refunds for professional diesel and vehicles owned by them
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Occupational diesel. Annual declaration of kilometers traveled
All beneficiaries entitled to a refund must submit an annual declaration in which they will communicate, for each of the vehicles they own that have been registered in the census of beneficiaries in the previous year, the number of kilometers traveled since January 1 and December 31 of the year to which the declaration refers.
Phases of the procedure/service
Start: telematic presentation of the Annual Kilometer Declaration.
Procedure: by II Management Office. Excise Duties
End: Resolution by the Management Office of II. Excise Duties
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
Ley 38/1992, de 28 de diciembre,de Impuestos Especiales. Artículo 52 bis. (BOE 29-diciembre-1992)
Normativa de tramitación
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)
Normativa que aprueba la inclusión del procedimiento o servicio en el registro
Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-12-2009)