II. Excise Duties Authorisation. Partial denaturing of alcohol with a general denaturant in the destination establishment

Denomination

II. Excise Duties Authorisation. Partial denaturing of alcohol with a general denaturant in the destination establishment

Procedure type

Taxation

Subject

Customs

Purpose

Special Taxes. It makes it possible to receive clean alcohol from a factory or tax warehouse and denature it at the destination establishment, with a general denaturant.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for approving a general denaturant.

Phases of the procedure/service

Start: application submission.

Procedure: by Customs Department and II. Excise Duties

End: Resolution by Customs Department and II. EE

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

Royal Decree 1165/1995, of July 7,

which approves the Special Tax Regulations. Article 73.3. (BOE July 28, 1995)