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Form 590. II. Excise Duties Request for refund for export or consignment.

General Details

Denomination

Form 590. II. Excise Duties Request for refund for export or consignment.

Procedure type

Taxation

Subject

Taxes

Purpose

Application for refund of excise tax quotas previously paid, corresponding to exported products for which such taxes have already been paid.

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematic

Documentation

Export refund request (Form 590)

Phases of the procedure/service

Start. Online filing. (Model 590)

Procedure: By Managing Office II. Excise Duties

Termination. Resolution by Managing Office of II. EE

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.

Information related to electronic processing

Identification system

Electronic Spanish ID, Electronic certificate

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

Order HAP/71/2013, of January 30,

by which Order EHA/3482/2007, of November 20, approving certain models, consolidating and updating various management rules in relation to Special Manufacturing Taxes and the Tax on Retail Sales of Certain Hydrocarbons is modified and Order EHA/1308/2005, of May 11, approving Model 380 for the declaration-settlement of Value Added Tax on transactions similar to imports, determining the place, form and deadline for submission, as well as the general conditions and procedure for submitting it by electronic means, and other tax regulations. (BOE, January 31, 2013)

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)