Form 559. II. Excise Duties Tax on alcohol and alcoholic beverages. Artisan distillation and winemaking systems.
General Details
Denomination
Form 559. II. Excise Duties Tax on alcohol and alcoholic beverages. Artisan distillation and winemaking systems.
Procedure type
Taxation
Subject
Taxes
Purpose
Form 559. Special Taxes (II. US): compliance with formal requirements for filing a declaration-settlement for the tax on alcohol and derived beverages. Artisan distillation and winemaking systems.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
AEAT offices
Documentation
Tax on alcohol and alcoholic beverages. Artisan distillation schemes and grower. (Model 559)
Phases of the procedure/service
Start. Telematic or manual presentation in Model 559.
Procedure: Rectifying and Complementary
Termination. Admission of the document by the Managing Office of II. Excise Duties
Forms
Form 559 (in-person processing)
Model 559 (electronic processing)
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
No appeal is allowed
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
Orden EHA/3482/2007, de 20 de noviembre,por la que se aprueban determinados modelos, se refunden y actualizan diversas normas de gestión en relación con los Impuestos Especiales de Fabricación y con el Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos y se modifica la Orden EHSA/1308/2005, de 11 de mayo, por la que se aprueba el Modelo 380 de Declaración-liquidación del Impuesto sobre Valor Añadido en operaciones asimiladas a las importaciones, se determinan el lugar, forma y plazo de presentación, así como las condiciones generales y el procedimiento para su presentación por medios telemáticos. (BOE 1-diciembre-2007)