II. Excise Duties Form 523. Application for rebates of excise taxes on alcohol and alcoholic beverages.

Denomination

II. Excise Duties Form 523. Application for rebates of excise taxes on alcohol and alcoholic beverages.

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes (II. EE.). Acknowledgement by the Customs and Excise Management Office of entitlement to the refund of excise tax on the manufacture of aromas, stuffed foods or alcohol-free products which involve alcohol in their preparation.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for authorisation to apply the excise duties refund benefit on alcohol and alcoholic beverages.

Phases of the procedure/service

Start. Submission of application, accompanied by a production process report.

Procedure: By the Excise Duties Management Office Excise Duties

Termination. Resolution by Excise Duties 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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing