II. Excise Duties Registration of raw tobacco operators

Denomination

II. Excise Duties Registration 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 07/10/2021).

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics, in the electronic headquarters of the Tax Agency.

Phases of the procedure/service

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

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.

Identification system

Electronic certificate, PIN code

Interactivity level

Level 4: Electronic processing