II. Excise Duties Authorisation. Mixing of hydrocarbons with biofuels at several establishments (Management Centre)
General Details
Denomination
II. Excise Duties Authorisation. Mixing of hydrocarbons with biofuels at several establishments (Management Centre)
Procedure type
Taxation
Subject
Taxes
Purpose
In the case of biofuels intended, as such or after chemical modification, to be mixed with a fuel before the end of the suspension regime, the mixing operation will be carried out with prior authorization from the Customs and II Department. when the mixing operations are carried out at more than one bonded warehouse or factory belonging to the same owner.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
AEAT offices
Documentation
Application for authorising hydrocarbon and biofuel mixes at multiple establishments owned by the same person
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
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.
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.
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. (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 108.bis.3. (BOE 28-julio-1995)