II. Excise Duties Form 571. Application of the benefit of refund of special taxes on hydrocarbons.
General Details
Denomination
II. Excise Duties Form 571. Application of the benefit of refund of special taxes on hydrocarbons.
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes (II. EE). Prior acknowledgement by the Customs and Excise Duties Department of the right to a refund of previously paid hydrocarbons tax quotas for the consumption of products subject to the tax to which the rates established in the first tariff apply; in uses other than fuel and for the use of products subject to the tax in pilot projects for the technological development of less contaminating products.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Application for authorisation to apply the hydrocarbons tax refund benefit.
Phases of the procedure/service
Start: Submission of application, accompanied by a production process report.
Procedure: By the Customs and II Management Office. Excise Duties
End: Resolution by Excise Duties Management Office Excise Duties competent.
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
Resolución de 9 de julio de 1996, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria,por la que se aprueban los modelos de tarjetas de Inscripción en el registro territorial y los modelos de autorizaciones de aplicación de beneficios de devolución. (BOE 24-julio-1996)