II. Excise Duties Register of raw tobacco operators

Denomination

II. Excise Duties Register of raw tobacco operators

Procedure type

Records and censuses

Subject

Customs

Purpose

Creation of the new registry approved by Law 11/2021, of July 9, on measures to prevent and combat tax fraud (BOE 10/07/2021).

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics, at the electronic headquarters of the Tax Agency.

Phases of the procedure/service

Start: All raw tobacco operators must register prior to commencing their activity. The operator, together with his identifying data, must describe in detail the commercial activity he intends to develop and the use and destination that he will give to the raw tobacco, stating the establishments and storage facilities where he will carry out his activity.

End: Compliance with the aforementioned obligations will be a requirement for registration in the Registry of Raw Tobacco Operators.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Resources

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.

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.

Identification system

Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing