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 fuels and kerosenes that have left the authorized issuing depository establishment without being traced and/or marked.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Request for authorization to add handlers or markers.
Phases of the procedure/service
Start: application submission.
Procedure: by Managing Office II. Excise Duties
Termination. Resolution by Managing Office of II. Excise Duties
Forms
Resolution deadline
6 months
Resolution body
State Revenue Office
Resources
Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.
Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
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)