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II. Excise Duties Authorisation. Provision of global guarantee

General Details


II. Excise Duties Authorisation. Provision of global guarantee

Procedure type





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


Applicant: Citizen - Company

Place for presentation


AEAT offices


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


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