II. Excise Duties Artisan distillers for refund of excise duties on alcohol and alcoholic beverages
General Details
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
General information of the procedure
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
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
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. Artículo 40.3 (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 100. (BOE 28-julio-1995)