II. Excise Duties Authorisation. Exemption from notifying marking using automatic means

Denomination

II. Excise Duties Authorisation. Exemption from notifying marking using automatic means

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. Authorization to waive the obligation of prior notification in marking operations.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Request for authorization for marking by automatic systems with prior notification of the operation.

Phases of the procedure/service

Start: Submission of application.

Procedure: By the Customs Management Office and II. Excise Duties

End: Resolution by Excise Duties Management Office Excise Duties competent.

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

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 114.2. (BOE July 28, 1995)