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II. Excise Duties Authorisation. Provision of global guarantee

General Details

Name

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 on the procedure

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Online.

Offices of the Tax Agency

Documentation

Request for authorization to present global guarantee.

Process/service phases

Start: Filing of application.

Procedure: By Customs and Excise Duties Department. Excise Duties

End: Resolution by Customs and Excise Duties Department. Excise Duties

Forms

Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a poteative basis, before the branch from which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim.

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim.

Information related to electronic processing

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations