II. Excise Duties Authorisation. Provision of global guarantee
General Details
Denomination
II. Excise Duties Authorisation. Provision of global guarantee
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes. The Customs Department may authorise companies that are obliged to provide a guarantee to several management offices, to provide a global guarantee to just one of these offices, provided that this guarantee covers the tax debts payable in relation to the activities carried out in all of its establishments.
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 present a global guarantee.
Phases of the procedure/service
Start: application submission.
Procedure: by Customs Department and II. Excise Duties
End: Resolution by Customs Department and 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
-
Law 38/1992, of December 28,
of Special Taxes. (Official State Gazette, 29 December 1992)
-
Royal Decree 1165/1995, of July 7,
which approves the Special Tax Regulations. Article 45.2. (BOE July 28, 1995)