II. Excise Duties Supply of exempt products.NATO armed forces

Name

II. Excise Duties Supply of exempt products.NATO armed forces

Procedure type

Taxation

Subject

Taxes

Purpose

Authorisation of exempt supplies to the armed forces of any NATO state, other than Spain, for products subject to special taxes on alcohol and alcoholic beverages, subject to the tobacco products tax, electricity tax and on fuels destined for the facilities of these forces, including in the target area of the hydrocarbons tax

Responsible body

State Revenue Office

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Online.

Offices of the Tax Agency

Documentation

Exemption authorisation application

Process/service phases

Start: Submission of application.

Procedure: By Customs and Excise Duties Department. Ministry of Foreign Affairs and Cooperation

End: Resolution of the Customs and Excise Taxes Department, communicated to interested parties by the Ministry of Foreign Affairs and Cooperation.

Forms

Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Basic Regulations

• Act 38/1992 of 28 December,

  Of Special Taxes. Article 9.1.c). (Official State Gazette, 29-December-1992)

• Royal Decree 1165/1995, of 7 July,

  Approving the Special Taxes Regulation. Articles 4.2, 5.3 and 130.2. (Official State Gazette 28-julio-1995)

• Royal Decree 160/2008, of 8 February,

  Approving the Regulation implementing the tax exemptions relating to the Organization of the North Atlantic Treaty, to the International General Headquarters of that Organisation and to the States party to that Treaty and establishing the procedure for its application. Article 8. (Official State Gazette 29-febrero-2008)

• Order of 24 May 2001 establishing the limits of exemptions and exemptions in diplomatic, consular and international bodies as referred to in the first final provision of Royal Decree 3485/2000,

  Of 29 December. (Official State Gazette 26-mayo-2001)