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

Name

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 allows you to receive clean alcohol from a factory or tax warehouse and denatured it in the destination establishment, with a general denatured alcohol.

Responsible body

State Revenue Office

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Online.

Offices of the Tax Agency

Documentation

Application for approving a general denaturant.

Process/service phases

Start: Filing of application.

Procedure: By Customs and Excise Duties Department. Excise Duties

End: Resolution by Customs and Excise Duties Department. EE

Forms

Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Basic Regulations

Royal Decree 1165/1995, of 7 July,

Approving the Special Taxes Regulation. Article 73,3. (Official State Gazette 28-julio-1995)