Form 541. II. Excise Duties Exempt provisions -boats. Sales en route.
General Details
Denomination
Form 541. II. Excise Duties Exempt provisions -boats. Sales en route.
Procedure type
Taxation
Subject
Taxes
Purpose
Exemption from the Special Tax on Hydrocarbons for products intended for use as fuel in maritime navigation, with the exception of private recreational navigation.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Model 541
Phases of the procedure/service
Start: The supplier documents the supply operation with numbered delivery receipts that are submitted electronically in Form 541.
Procedure: Correction. No correction. File
End: Admission of the document by the Managing Office of II. Excise Duties
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,which approves certain models, recasts and updates various management rules in relation to Special Manufacturing Taxes and the Tax on Retail Sales of Certain Hydrocarbons and modifies Order EHA/1308/2005, of May 11 , which approves model 380 for declaration-settlement of the Value Added Tax in operations assimilated to imports, the place, form and deadline for presentation are determined, as well as the general conditions and the procedure for its presentation by means telematics (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)