Excise Department Authorisation. Denaturing of imported alcohol at destination

Denomination

Excise Department Authorisation. Denaturing of imported alcohol at destination

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. It allows the denaturation of imported alcohol in Customs itself or in an establishment authorized by it.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for approval of denaturation at destination of clean alcohol received from a third country.

Phases of the procedure/service

Start: Submission of application.

Procedure: By the Customs and II.EE Management Office.

End: Resolution by the Customs and II.EE Management Office. competent.

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 73.5. (BOE July 28, 1995)