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Excise taxes. Authorisation. Destruction and denaturing of tobacco products
| SIA code: 182150Excise taxes. Application of exemption from tax on tobacco products, products destined for scientific analysis or related to product quality from factories or bonded warehouses, in addition to denaturing and exemption from tax due to destruction.
Excise taxes. Refunds. For recycling and destruction of tobacco products
| SIA code: 991944Refund of the tobacco products Excise Tax for returning products to the factory or bonded warehouse for recycling or destruction.
Form 508. Excise taxes. Application for refund by the remote sales system
| SIA code: 181880Application for refund of excise taxes accrued in Spain and corresponding to products delivered or transported, directly or indirectly, by a company or on its behalf, to persons living in another EU member state, within the sphere of the remote sales intra-Community circulation system, subject to payment of excise taxes in the destination member state.
Application by the owner of the products to the management office corresponding to the mixed or contaminated product storage location. Once the products have been received at the factory or authorised bonded warehouse, the recipient will have a period of one month from the date on which the amount of the quota to be refunded has been determined by express or presumed ruling, to pay the amount of the refund to the requester.
Authorisation to return products subject to the excise tax that have become mixed with other products or contaminated to the factory or bonded warehouse
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State Tax Administration Agency. AEAT
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