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II. Excise Duties Special refund due to the enforcement of Excise Duties.

General Details

Denomination

II. Excise Duties Special refund due to the enforcement of Excise Duties.

Procedure type

Taxation

Subject

Taxes

Purpose

Refund of fees from Special Taxes or Tax on Retail Sales of Certain Hydrocarbons due to execution of a judgment.

Responsible body

State Revenue Office

General information about the procedure

Start form

job

Applicant: Citizen - Company

Place for presentation

It is not applicable because it is a return initiated ex officio.

Documentation

Judgment.

Phases of the procedure/service

Start. Reception of the judgment

Procedure: By Managing Office II. Excise Duties

Termination. Execution of judgment by the Managing Office of II. EE with refund of fees.

Forms

Electronic processing

Resolution deadline

Does not have

Resolution body

State Revenue Office

Information related to electronic processing

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing

Regulations

Basic Regulations

  • Ley 58/2003, de 17 de diciembre,

    General Tributaria. Artículo 155. (BOE 18-diciembre-2003)

  • Real Decreto 1065/2007, de 27 de julio,

    por el que se aprueba el Reglamento General de las actuaciones y los procedimientos de gestión e inspección tributaria y de desarrollo de las normas comunes de los procedimientos de aplicación de los tributos. (BOE 05-septiembre-2007)