II. Excise Duties Refunds. Refund of excise duties for mixed or contaminated products returned to bonded warehouse or to the manufacturer.

Denomination

II. Excise Duties Refunds. Refund of excise duties for mixed or contaminated products returned to bonded warehouse or to the manufacturer.

Procedure type

Taxation

Subject

Taxes

Purpose

Request from the owner of the products to the Management Office corresponding to the place where the mixed or contaminated products are located. Once the products have been received at the receiving factory or authorized tax warehouse, the recipient will have a period of one month, counted from the date on which the amount of the fee to be refunded has been determined by express or presumed resolution, to make said amount effective to the person requesting the refund.

Responsible body

State Revenue Office

Start form

interested

Applicant: Citizen - Company

Place for presentation

Telematics.

AEAT offices

Documentation

Request for refund of taxable products that have been mixed with other products or contaminated.

Phases of the procedure/service

Start. Submission of application to the II.EE. Management Office

Procedure: By IIEE Management Office

Termination. Resolution by IIEE Management Office

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