II. Excise Duties Use of the products included in Art. 46.2 Customs Taxes Act (LIE) and the hydrocarbons included in Art. 42.3 as fuel

Denomination

II. Excise Duties Use of the products included in Art. 46.2 Customs Taxes Act (LIE) and the hydrocarbons included in Art. 42.3 as fuel

Procedure type

Taxation

Subject

Taxes

Purpose

Authorisation for use of certain products not included in Article 46.1 of the Excise Taxes Act as fuel.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for authorising use of certain products included in Art. 46.2 and 3 of Law 38/1992 as fuel.

Phases of the procedure/service

Start: application submission.

End: Ruling by the Ministry of Economy and Finance.

Forms

Electronic processing

Resolution deadline

6 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