II. Excise Duties Authorisation. Incorporation of tracers and markers on receipts of non-domestic Community products by registered recipients, for the application of exemption
General Details
Denomination
II. Excise Duties Authorisation. Incorporation of tracers and markers on receipts of non-domestic Community products by registered recipients, for the application of exemption
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes. Authorize the addition of tracers and markers under the control of the Administration to diesel fuel and kerosene that have left the authorized issuing depository establishment without tracing and/or marking.
Responsible body
State Revenue Office
General information of the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Request for authorization to add treaters or markers.
Phases of the procedure/service
Start: application submission.
Procedure: by II Management Office. Excise Duties
Termination. Resolution by the Management Office of II. Excise Duties
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 50. (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 114.3. (BOE 28-julio-1995)