Form 507. II. Excise Duties Request for refund in the system of guaranteed deliveries.
General Details
Denomination
Form 507. II. Excise Duties Request for refund in the system of guaranteed deliveries.
Procedure type
Taxation
Subject
Taxes
Purpose
Request for refund of Special Taxes (II. EE.) accrued in Spain and corresponding to products that are delivered by a business to authorized recipients established in another member state (MS) of the European Union, subject to the payment of the II. Excise Duties in the destination EM
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Request for refund in the system of guaranteed deliveries. (Model 507)
Phases of the procedure/service
Start: Telematic submission (Model 507)
Procedure: By the Managing Office of II. Excise Duties
End: Resolution by the Managing Office of II. Excise Duties
Forms
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.
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Orden HFP/626/2023, de 14 de junio,
por la que se aprueban las normas de desarrollo en relación a los movimientos de envíos garantizados, los modelos 504 "Solicitud de autorización de expedición o recepción de productos objeto de los impuestos especiales de fabricación con destino a o procedentes del resto de la Unión Europea", 505 "Autorización de expedición o recepción de productos objeto de los impuestos especiales de fabricación con destino a o procedentes del resto de la Unión Europea", 507 "Solicitud de devolución en el sistema de envíos garantizados", se determina la forma y procedimiento para su presentación, y se regula la inscripción en el registro territorial (BOE 17-junio-2023).
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Artículo 10 de la Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales BOE 29-diciembre-1992).
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 12-29-2009)