Administrative authorisations for certain exemptions on goods imports

Denomination

Administrative authorisations for certain exemptions on goods imports

Procedure type

Taxation

Subject

Taxes

Purpose

Administrative authorisations for exempt imports of certain goods.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices.

Post Offices.

Other places contemplated in article 16 of Law 39/2015.

Documentation

Application prior to carrying out the transactions for which exemption is sought. The applicant shall submit the corresponding documentation in each case.

Phases of the procedure/service

Start. Presentation of the request.

Procedure: There is a hearing process in the event that the proposal is dismissed.

Termination. With express resolution.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, 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 disputed claim or that on which the procedure or the previous appeal is deemed rejected. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing