Form 506. II. Excise Duties Request for refund for introduction in a bonded warehouse.

Denomination

Form 506. II. Excise Duties Request for refund for introduction in a bonded warehouse.

Procedure type

Taxation

Subject

Taxes

Purpose

Request for refund of Special Taxes (II. EE.) accrued in Spain and corresponding to products that, having been introduced into a tax warehouse (DF) located within the internal territorial area for shipment to another member state (MS) of the European Union, have been received in the MS of destination.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Request for refund for introduction into a Tax Warehouse. (Model 506)

Phases of the procedure/service

Start: Telematic submission (Model 506).

Procedure: By the Managing Office of II. Excise Duties

End: Resolution of the file by the Managing Office of II. Excise Duties

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: Term: One month. On a discretionary basis, before the office from which the administrative act to be appealed comes, stating that no economic-administrative claim has been filed against it.

Economic-administrative claim: Term: One month from the day following notification of the contested act or from the day on which the procedure or prior appeal for reconsideration may be deemed to have been resolved. It will be addressed to the administrative body that issued the challengeable act.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing