II. Excise Duties Excise intervention procedure

Denomination

II. Excise Duties Excise intervention procedure

Procedure type

Taxation

Subject

Taxes

Purpose

It is a tax procedure through which specific control is exercised over the activities and premises of factories and bonded warehouses in relation to the established excise obligations. This control may be exercised in a permanent or non-permanent manner pursuant to the provisions of the regulations in force. Any non-compliance detected in relation to the obligations established in the regulations will imply the continuation of the intervention action by notifying the start of the tax regularisation actions or by instigating the sanctioning proceedings.

Responsible body

State Revenue Office

Start form

job

Applicant: Administration

Place for presentation

Telematic

AEAT offices

Documentation

Submission of the documents, reports or data requested during the procedure.

Phases of the procedure/service

Start: Notification to the party liable for the tax payment of the start of the procedure, except in the case of permanent intervention.

Procedure: Control or verification phase of compliance of the tax obligations by the intervention.

Termination. Finalisation of the control or ruling of the competent body

Forms

Electronic processing

Resolution deadline

1 year

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. Optionally, 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