II. Excise Duties Supply of exempt products within the framework of international relations
General Details
Denomination
II. Excise Duties Supply of exempt products within the framework of international relations
Procedure type
Taxation
Subject
Taxes
Purpose
Authorisation of exempt supplies within the framework of international relations (excluding NATO) for products subject to excise duties on alcohol and alcoholic beverages, tobacco products tax, electricity tax and for the fuels included within the area subject to the hydrocarbons tax
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
Tax Agency offices (through the Ministry of Foreign Affairs)
Documentation
Exemption authorisation application
Phases of the procedure/service
Start: application submission.
Procedure: by Customs Department and II. Ministry of Foreign Affairs, European Union and Cooperation
End: Resolution by Customs Department and II. communicated to interested parties by the Ministry of Foreign Affairs and Cooperation.
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. Artículo 9.1.A), B) y D). (BOE 29-diciembre-1992))
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Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículos 5 y 11. (BOE 28-julio-1995)
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ORDEN de 24 de mayo de 2001 por la que se establecen los límites de las franquicias y exenciones en régimen diplomático, consular y de Organismos Internacionales a que se refiere la disposición final primera del Real Decreto 3485/2000,
de 29 de diciembre. (BOE 26-mayo-2001)