Skip to main content

II. Excise Duties Refund for products unfit for human consumption

General Details


II. Excise Duties Refund for products unfit for human consumption

Procedure type





Request for refund of previously paid IIEE quotas corresponding to beverages that are no longer suitable for human consumption.

Responsible body

State Revenue Office

General information of the procedure

Start form


Applicant: Citizen - Company

Place for presentation


AEAT offices


Return request for products returned to the factory or tax warehouse or destroyed.

Phases of the procedure/service

Start. Submission of application to the II Management Office. Excise Duties

Procedure: By Management Office of II. Excise Duties

Termination. Resolution by the Management Office of II. Excise Duties


Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office


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


Basic Regulations