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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

Electronic processing

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

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)