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Territorial Registry of the Special Tax on Electricity

General Details

Denomination

Territorial Registry of the Special Tax on Electricity

Procedure type

Taxation

Subject

Customs

Purpose

Procedure for requesting registration in the electricity census,

Responsible body

State Revenue Office

General information about the procedure

Start form

interested

Applicant: Citizen - Company

Place for presentation

The Tax Agency's E-Office

Documentation

Registration request

Phases of the procedure/service

Start: submission of application and documentation.

Procedure: census registration.

End: sending of CIE number and Card to the interested party.

Forms

Electronic processing

Resolution deadline

6 months

Resolution body

State Revenue Office

Resources

Replacement: within a period of one month, optional, with the office that made the administrative decision to be appealed, stating that no economic-administrative claim has been lodged against it.

Economic-administrative claim: one month from the day following notification of the contested measure or from the date on which the proceedings or the prior motion for reversal are 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

Orden HAC/172/2021, de 25 de febrero,

por la que se establecen la estructura y el funcionamiento del censo de obligados tributarios por el Impuesto Especial sobre la Electricidad, se aprueba el modelo 560, "Impuesto Especial sobre la Electricidad. Autoliquidación", y se determinan la forma y el procedimiento para su presentación (BOE 27-febrero-2021).

Normativa de tramitación

Normativa del Impuesto sobre la electricidad,

Normativa que aprueba la inclusión del procedimiento o servicio en el registro

Resolución de 28 de diciembre de 2009, de la Presidencia de la Agencia Estatal de Administración Tributaria,

por la que se crea la sede electrónica y se regulan los registros electrónicos de la Agencia Estatal de Administración Tributaria (BOE 29-diciembre-2009).