Authorisation for Factories Subject to Excise Duties

Name

Authorisation for Factories Subject to Excise Duties

Procedure type

Taxation

Subject

Taxes

Purpose

Authorisation to manage a Factory of products subject to Special Taxes

Responsible body

State Revenue Office

Starting method

Interested party

Applicant: Citizen-Company

Place for presentation

Offices of the Tax Agency

Telematic

Documentation

Authorisation application

Process/service phases

Start: Submission of application

Procedure: By Excise Duties Management Office

End: Resolution of the Excise Duties Management Office

Forms

Electronic processing

Resolution deadline

6 Month/s

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a poteative basis, before the branch of which the administrative act comes to appeal, stating that it has not filed an economic-administrative claim against it

Economic-administrative claim: Term: One month from the day following the notification of the contested act or to the day on which the procedure or previous appeal for reversal can be considered resolved. He/she will address the administrative body that has issued the claim

Identification system

Electronic DNI, Electronic certificate, PIN code

Level of interactivity

Level 4: Electronic processing

Basic Regulations

• Act 38/1992 of 28 December,

  Of Special Taxes. (Official State Gazette, 29 December 1992)

• Royal Decree 1165/1995, of 7 July,

  Approving the Special Taxes Regulation. (Official State Gazette 28-julio-1995)