Bonded Warehouse Authorisation

Denomination

Bonded Warehouse Authorisation

Procedure type

Taxation

Subject

Taxes

Purpose

Authorization to manage a Fiscal 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

Application for authorization for the establishment of a Fiscal Warehouse

Phases of the procedure/service

Start: Submission of application.

Procedure: By Customs Department IIEE or Customs and IIEE 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, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing