II. Excise Duties Refunds. Consignments of alcohol and alcoholic beverages from the Canary Islands to the EU.
General Details
Denomination
II. Excise Duties Refunds. Consignments of alcohol and alcoholic beverages from the Canary Islands to the EU.
Procedure type
Taxation
Subject
Taxes
Purpose
In the case of shipments from the Canary Islands to other Member States of the European Union, of products subject to Special Taxes on Beer, on Intermediate Products and on Alcohol and Derived Beverages, the refund of all fees paid is applicable.
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 taxable products that have paid the tax in the Canary Islands, destined for the European Union. (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 ID, Electronic Certificate, PIN Code
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
-
Ley 38/1992, de 28 de diciembre,
de Impuestos Especiales. Artículo 23.10.b). (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales (BOE 28-julio-1995)
Processing 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)
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)