II. Excise Duties Supply exempt from hydrocarbons used in electricity production, rail transport, construction, modification, testing and maintenance of aircraft and vessels and in their injection. Blast Furnaces
General Details
Denomination
II. Excise Duties Supply exempt from hydrocarbons used in electricity production, rail transport, construction, modification, testing and maintenance of aircraft and vessels and in their injection. Blast Furnaces
Procedure type
Taxation
Subject
Taxes
Purpose
Special Taxes (II. USA). Acknowledgement of the entitlement to the exemption from the special tax on hydrocarbons used in electricity production; rail transport; construction, modification, testing and maintenance of aircraft and vessels, and their injection in blast furnaces
Responsible body
State Revenue Office
General information about the procedure
Start form
interested
Applicant: Citizen - Company
Place for presentation
Telematics.
Customs and Excise Department
Documentation
Application for exemption from hydrocarbons tax
Phases of the procedure/service
Start: submission of application for exemption.
Procedure: by Customs and Excise Department. Excise Duties
End: Resolution by the Customs and Excise Department. 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 51.2. (BOE 29-diciembre-1992)
-
Real Decreto 1165/1995, de 7 de julio,
por el que se aprueba el Reglamento de los Impuestos Especiales. Artículo 103. (BOE 28-julio-1995)