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 suspension regime is finalized, 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 of 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 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.
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.
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 108.bis.3. (BOE July 28, 1995)