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

Application from the interested party to the managing office providing the necessary documentation to be registered in the territorial registry

Responsible body

State Revenue Office

General information about 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 Managing Office II. Excise Duties

Forms

Electronic processing

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 ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

Processing regulations

Royal Decree 1165/1995, of July 7,

which approves the Special Tax Regulations. Article 40. (BOE July 28, 1995)

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)