Form 524. II. Excise Duties Request for refund for alcohol and alcoholic beverages.
General Details
Denomination
Form 524. II. Excise Duties Request for refund for alcohol and alcoholic beverages.
Procedure type
Taxation
Subject
Taxes
Purpose
Refund of excise duties (II. (EE.) in the manufacture of food flavourings, filled foods or when the use of denatured alcohol in a production process is not possible and the alcohol is not incorporated into the product resulting from the process.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Request for refund for alcohol and alcoholic beverages. (Model 524)
Phases of the procedure/service
Start: Telematic submission (model 524).
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
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)