II. Excise Duties Consignments of alcohol and alcoholic beverages from mainland Spain to the Canary Islands.
General Details
Denomination
II. Excise Duties Consignments of alcohol and alcoholic beverages from mainland Spain to the Canary Islands.
Procedure type
Taxation
Subject
Taxes
Purpose
In shipments from the Peninsula-Balearic Islands to the Canary Islands, the difference in rates on products subject to Special Taxes on Intermediate Products and on Alcohol and Derived Beverages that have already accrued said taxes in the Peninsula-Balearic Islands is refundable.
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematic
Documentation
Request for refund of products subject to tax that have paid the tax in the Peninsula and the Balearic Islands and are sent to the Canary Islands. (Model 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. 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 Spanish ID, Electronic certificate
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. Artículo 23.10.a) (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 57.4 (BOE 28-julio-1995)
Processing regulations
Order EHA/3482/2007, of November 20,by which certain models are approved, various management rules are consolidated and updated in relation to Special Manufacturing Taxes and the Tax on Retail Sales of Certain Hydrocarbons and Order EHSA/1308/2005, of May 11, is modified, by which Form 380 of Declaration-settlement of Value Added Tax in operations assimilated to imports is approved, the place, form and deadline for submission are determined, as well as the general conditions and the procedure for its submission by electronic means (BOE 1-December-2007)
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)