Form 540. II. Excise Duties Exempt supplies for aircraft. Sales en route.
General Details
Denomination
Form 540. II. Excise Duties Exempt supplies for aircraft. Sales en route.
Procedure type
Taxation
Subject
Taxes
Purpose
Special Tax Form 540 (II. US): exemption from the Hydrocarbon Tax for products intended for use as fuel in air navigation, with the exception of private recreational aviation.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Model 540
Phases of the procedure/service
Start: The supplier documents the supply operation with numbered delivery receipts that are submitted electronically in Form 540.
Procedure: Correction. No correction. File
End: Admission of the document by the II.EE. Management Office.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. (BOE 29-diciembre-1992).
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. (BOE 28-julio-1995).
Processing regulations
Order EHA/3482/2007, of November 20,approving certain forms, merging and updating various management standards in relation to Excise duties in Manufacturing and Tax On Retail Sales of Certain Hydrocarbons and modifying Order EHA/1308/2005, of 11 May, approving Form 380 for the declaration/settlement of Value Added Tax in operations assimilated to imports, the place, form and filing deadline, as well as the general conditions and procedure for filing them electronically. (BOE 01-December-2007)
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)