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 of 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. 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.
Information linked to electronic processing
Identification system
Electronic DNI, Electronic Certificate, PIN Code
Interactivity level
Level 4: Electronic processing
Regulations
Basic Regulations
-
Law 38/1992, of December 28,
of Special Taxes. Article 9.1.A), B) and D). (Official State Gazette, 29-December-1992)
-
Royal Decree 1165/1995, of July 7,
which approves the Special Tax Regulations. Articles 5 and 11. (BOE July 28, 1995)
-
ORDER of May 24, 2001 establishing the limits of the franchises and exemptions in the diplomatic, consular and International Organization regime referred to in the first final provision of Royal Decree 3485/2000,
of December 29. (BOE May 26, 2001)