II. Excise Duties Artisan distillers for refund of excise duties on alcohol and alcoholic beverages

Denomination

II. Excise Duties Artisan distillers for refund of excise duties on alcohol and alcoholic beverages

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. Authorization for the introduction of beverages produced by craft distillers in a derived beverage factory.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

AEAT offices

Telematics.

Documentation

Application for introducing derived beverages manufactured by artisan distillers in a derived beverage factory.

Phases of the procedure/service

Start: application submission.

Procedure: by II Management Office. Excise Duties

End: Resolution by the Management Office of II. Excise Duties

Forms

Electronic processing

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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Basic Regulations

• Law 38/1992, of December 28,

  of Special Taxes. Article 40.3 (Official State Gazette 29 December 1992)

• Royal Decree 1165/1995, of July 7,

  which approves the Special Tax Regulations. Article 100. (BOE July 28, 1995)