Bonded Warehouse Authorisation

Denomination

Bonded Warehouse Authorisation

Procedure type

Taxation

Subject

Taxes

Purpose

Authorization to manage a Tax Warehouse for products subject to Special Taxes

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

AEAT offices

Telematic

Documentation

Request for authorization for the establishment of Fiscal Deposit

Phases of the procedure/service

Start: Submission of application.

Procedure: By IIEE Customs Department or Customs and II.EE Management Office.

End: Resolution by the Department of Customs and IIEE or the Customs and II.EE Management Office. competent.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On an optional basis, 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