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

Denomination

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

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Exemption authorisation application

Phases of the procedure/service

Start: Submission of application.

Procedure: By Customs Department and II. 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 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.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing