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Forms 515 and 517. II. Excise Duties Request for tax markings to the Excise Tax Management Office

General Details

Denomination

Forms 515 and 517. II. Excise Duties Request for tax markings to the Excise Tax Management Office

Procedure type

Taxation

Subject

Taxes

Purpose

Request for tax stamps to the Special Tax Management Office.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Application for requesting tax stamps for the tax on derived beverages from the Special Tax Management Office. (Model 517)

Application for requesting tax stamps for tobacco products from the Special Tax Management Office (form 515)

Phases of the procedure/service

Start: The supplier will electronically submit the request for tax stamps to the Special Tax Management Office using the corresponding form.

Procedure: correction if applicable, no correction and filing.

End: admission of the document by the Managing Office of II. Excise Duties

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 notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. 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

  • Orden HAC/626/2020, de 6 de julio,

    por la que se modifica la Orden HAC/1271/2019, de 9 de diciembre, por la que se aprueban las normas de desarrollo de lo dispuesto en el artículo 26 del Reglamento de los Impuestos Especiales, aprobado por Real Decreto 1165/1995, de 7 de julio, sobre marcas fiscales previstas para bebidas derivadas (BOE 9-julio-2020)

  • Orden HAC/66/2024, de 25 de enero,

    por la que se aprueban las normas de desarrollo de las marcas fiscales previstas para todas las labores de tabaco.

Processing regulations

Order HAC/1271/2019, of December 9,

which approves the rules for the development of the provisions of article 26 of the Special Tax Regulations, approved by Royal Decree 1165/1995, of July 7, on tax marks provided for derived beverages (BOE 12-31-2019 ).

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)