Form 572. II. Excise Duties Request for refund on the Hydrocarbon Tax.
General Details
Denomination
Form 572. II. Excise Duties Request for refund on the Hydrocarbon Tax.
Procedure type
Taxation
Subject
Taxes
Purpose
Refund of the fees paid for the Special Tax on Hydrocarbons for the consumption of products subject to the tax to which the rates established in tariff 1 are applicable for uses other than fuel and motor fuel, and for the use of products subject to the tax in pilot projects for the technological development of less polluting products.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Application for refund of the Hydrocarbon Tax (Form 572)
Phases of the procedure/service
Start: telematic submission (Model 572).
Procedure: by Managing Office II. Excise Duties
End: Resolution by Managing Office of II. EE
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)
Processing regulations
Resolution of September 16, 2004, of the Customs and Special Taxes Department of the State Tax Administration Agency,which establishes the rules for completing the accompanying documents that cover the circulation of products subject to special manufacturing taxes, the system for the electronic transmission of certain documents and declarations used in the management of special taxes and approves model 511. (BOE, 11-October-2004)
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)