II. Excise Duties Authorisation. Specific partial denaturants for alcohol
General Details
Denomination
II. Excise Duties Authorisation. Specific partial denaturants for alcohol
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes. Facilitate the use of partially denatured alcohol in those industries where, for sanitary, technical or commercial reasons, partially denatured alcohol can not be used with generally approved denaturants..
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Application for approval of specific partial denaturants.
Phases of the procedure/service
Start: application submission.
Procedure: by the Department of Customs and II.EE., Central Customs Laboratory and Ministry of Health, Consumer Affairs and Social Welfare.
End: Resolution by Customs Department and II. EE
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 20.3. (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 75. (BOE 28-julio-1995)