II. Excise Duties Authorisation. Destruction and denaturing of tobacco products

Denomination

II. Excise Duties Authorisation. Destruction and denaturing of tobacco products

Procedure type

Taxation

Subject

Taxes

Purpose

Special Taxes. Application of exemption from tax on tobacco products, products destined for scientific analysis or related to product quality from factories or bonded warehouses, in addition to denaturing and exemption from tax due to destruction.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Application for authorisation to carry out scientific or quality analyses, destruction or denaturing of tobacco products.

Phases of the procedure/service

Start: application submission.

Procedure: by II Management Office. Excise Duties o Intervention Service.

End: Resolution of the processing body

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. Articles 57 and 61. (Official State Gazette, 29 December 1992)

• Royal Decree 1165/1995, of July 7,

  which approves the Special Tax Regulations. Article 122 and 123. (BOE July 28, 1995)