Other authorisations for which the Customs and Excise Department is responsible

Name

Other authorisations for which the Customs and Excise Department is responsible

Procedure type

Taxation

Subject

Taxes

Purpose

Authorisations provided for in the Excise Regulations for which the Customs and Excise Department is responsible.

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 the Customs Department

End: Decision of the Customs Department

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)