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Excise Taxes. Stock Ledger
| SIA code: 997758Compliance with formal requirements for the accounting of product movements in tax excise establishments.
Excise taxes. Refund for products unfit for human consumption
| SIA code: 997687Application for refund of previously paid excise tax quotas corresponding to beverages that are no longer fit for human consumption.
Procedure to grant authorisation to the exporter approved for issuing proof of origin.
In consignments of products subject to excise tax on beer, intermediate products and alcohol and alcoholic beverages from the Canary Islands to EU member states, the total refund of paid quotas applies.
Refund of alcohol and alcoholic beverages Excise Tax to artisan distillers for introducing the beverages into derived beverage factories.
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State Tax Administration Agency. AEAT
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