Request for actions before the release of goods.
General Details
Denomination
Request for actions before the release of goods.
Procedure type
Taxation
Subject
Taxes
Purpose
Actions may be requested before the release of goods.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Submit the corresponding application using the form available on the electronic site.
Phases of the procedure/service
There are no specific processing phases.
Forms
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Resolución de 2 de marzo de 2004, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria,
por la que se establecen normas para la tramitación de la solicitud de actuaciones previas al despacho.
-
Resolución de 18 de enero de 2016, del Departamento de Aduanas e Impuestos Especiales de la Agencia Estatal de Administración Tributaria,
por la que se modifica la de 2 de marzo de 2004, por la que se establecen normas para la tramitación de la solicitud de actuaciones previas al despacho (BOE 27-enero-2016).
Processing regulations
Resolution of March 2, 2004, of the Customs and Special Taxes Department of the State Tax Administration Agency,laying down the rules for processing applications for pre-clearance actions.
Regulations approving the inclusion of the procedure or service in the registry
Resolution of December 28, 2009, of the Presidency of the State Tax Administration Agency,which creates the electronic headquarters and regulates the electronic records of the State Tax Administration Agency (BOE December 29, 2009)