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Census verification – Management and Control of the Register of Trusted Operators

General Details

Denomination

Census verification – Management and Control of the Register of Trusted Operators

Procedure type

Authorisations, permits, concessions and approvals

Subject

Taxes

Purpose

Procedure for registering and deregistering as a reliable operator, as well as for consulting the register of extractors with the status of authorized economic operator or reliable operator.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics, at the Electronic Headquarters of the Tax Agency

Phases of the procedure/service

Start: application by the applicant

Procedure: The Administration must notify the taxpayer of the proposed resolution, granting a period of ten days to make allegations.

End: by favorable or unfavorable resolution, withdrawal or expiry

Forms

Electronic processing:

Resolution deadline

3 months

Resolution body

State Revenue Office

Resources

Replacement: within one month and on a discretionary basis, before the office from which the administrative act to be appealed originates, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: within the deadline: one month from the day following the notification of the contested act or from the day on which the procedure or the prior appeal for reconsideration can be considered dismissed. It will be addressed to the administrative body that issued the challengeable act.

Information related to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Apartado undécimo al anexo de la Ley 37/1992, de 28 de diciembre,

    del Impuesto sobre el Valor Añadido (BOE, 01 - enero -1993).

  • Orden HAC/1496/2025, de 17 de diciembre,

    por la que se aprueba el procedimiento para reconocer la condición de operador confiable y por la que se regula la creación y el mantenimiento de un registro de operadores confiables, en materia de garantías del ingreso del Impuesto sobre el Valor Añadido correspondiente a determinados carburantes que abandonan el régimen de depósito distinto del aduanero (BOE 22-diciembre-2025)