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Excise Taxes. In the case of biofuels destined for mixing with a fuel prior to finalisation of the suspension system, as biofuels or chemically modified previously, or already mixed with a fuel at a factory or bonded warehouse, introduced into logistics bonded warehouses, the operation will be carried out with the prior authorisation of the Customs and Excise Department.
Prior valuation agreements for expenses corresponding to scientific research and technological innovation activities that are to be considered valid for the deduction referred to in article 35, the Tax Act. The Tax Administration must apply the valuation of costs resulting from the resolution while it is in effect, provided the legislation is not modified or the economic circumstances on which the valuation is based do not vary significantly. The agreement must indicate the expiry date of the valuation, which cannot be greater than three years.
Excise taxes. Authorisation of a denaturant for BIOETHANOL
Excise taxes. Authorisation of exemption from notifying marking operations in advance.
Authorisations. Prior valuation agreements between associated people
| SIA code: 997824Valuation by the Tax Administration of operations that will be carried out between associated people or entities prior to enforcement, based on the proposal made by the tax. The valuation agreement will take effect in relation to the operations carried out after the date on which it is approved and will be valid for the tax periods established in said agreement, which may not be more than the four tax periods following the date on which it is approved. Furthermore, its effect may be extended to operations of the tax period in question, as well as the operations carried out during the previous tax period, provided that the voluntary deadline for making a tax return has not expired.
