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Practical manual VAT 2025.

9. Guarantees

By order currently being processed, the models, requirements and general aspects corresponding to the guarantees referred to in the eleventh section of the annex to Law 37/1992, of December 28, on Value Added Tax will be approved and which, where applicable, must be constituted as a guarantee for the payment of the aforementioned tax on the occasion of the delivery of certain fuels that leave the non-customs warehouse regime.