Skip to main content

Territorial Register of Manufacturing Excise Taxes

General Details

Denomination

Territorial Register of Manufacturing Excise Taxes

Procedure type

Taxation

Subject

Taxes

Purpose

Request from the interested party to the Management Office, providing the necessary documentation to be registered in the territorial registry

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Registration application with attached documentation.

Phases of the procedure/service

Start: Submission of application, standard documentation and guarantee.

Procedure: by II Management Office. Excise Duties

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, before the office from which the administrative act to be appealed comes from, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or the day on which the procedure or the prior appeal for reconsideration can be understood to have been resolved. It will be directed to the administrative body that issued the claimable act.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Processing regulations

Real Decreto 1165/1995, de 7 de julio,

por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 40. (BOE 28-julio-1995)

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)