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
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)