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
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
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. (BOE 29-diciembre-1992)
-
Artículo 40 del 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)
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)