Authorisation for Factories Subject to Excise Duties
General Details
Denomination
Authorisation for Factories Subject to Excise Duties
Procedure type
Taxation
Subject
Taxes
Purpose
Authorization to manage a Factory of products subject to Special Taxes
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
AEAT offices
Telematic
Documentation
Authorisation application
Phases of the procedure/service
Start: Submission of application
Procedure: By Excise Duties Management Office
End: Resolution of the Excise Duties Management Office
Forms
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. (BOE 28-julio-1995)