II. Excise Duties Authorisation. Introduction of biofuel in a Logistics Bonded Warehouse

Denomination

II. Excise Duties Authorisation. Introduction of biofuel in a Logistics Bonded Warehouse

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. In the case of biofuels intended, as such or after chemical modification, to be mixed with a fuel before the suspension regime is completed, or already mixed with a fuel in a factory or fiscal warehouse, which are introduced into logistical fiscal warehouses, the operation will be carried out with prior authorization from the Customs and II Department. Excise Duties

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for authorization of mixtures of Hydrocarbons with Biofuels intended to be introduced into a logistics warehouse.

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

Electronic processing

Resolution deadline

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.

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing