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
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
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 EHSA/1308/2005, of May 11 , which approves Model 380 of 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 telematic means . (BOE December 1, 2007)
Processing regulations
Article 3 of 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 EHSA/1308/2005, of May 11 , which approves Model 380 of 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 telematic means . (BOE December 1, 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)