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Practical manual VAT 2025.

1. Gasolines, diesel fuels and biofuels

A. Completion of the Non-Customs Warehouse

Section One of the First Final Provision of Law 7/2024, of December 20, modifies article 19.5 of Law 37/1992, of December 28, on Value Added Tax.

The amendment introduced establishes that in relation to gasoline, diesel and biofuels intended to be used as fuel, the completion of the non-customs deposit regime will be understood to have been carried out, in any case, by the last depositor of the product that is extracted from the tax warehouse, to whom the corresponding Hydrocarbon Tax will be passed on and who will be obliged to pay the VAT by the operation assimilated to import, or by the holder of the tax warehouse if he is the owner of the product.

B. Guarantee of delivery after leaving the bonded warehouse

Section Three of the First Final Provision of Law 7/2024, of December 20, introduces a new eleventh section in the annex to Law 37/1992, of December 28, on Value Added Tax.

In accordance with the aforementioned eleventh section, the final depositor of gasoline, diesel and biofuels intended for use as fuel that are extracted from the tax warehouse, or the owner of the tax warehouse if he is the owner of said products, will be obliged to establish and maintain a guarantee that ensures the payment of the VAT corresponding to the subject and non-exempt deliveries that are subsequently made of said goods.

This guarantee will not be required when the last depositor or, where applicable, the holder of the bonded warehouse has been recognized as an authorized economic operator or a reliable operator.

The procedure for recognizing the status of a trusted operator will be determined by ministerial order, which is currently being processed.

The guarantee must take one of the following forms:

  • Guarantee from a credit institution, financial institution, or insurance company accredited in the European Union that fully guarantees the payment of VAT corresponding to the VAT-exempt and non-exempt deliveries made subsequently.

  • Payment on account of the VAT corresponding to the subsequent delivery of said goods, subject to and not exempt from VAT, will be made by means of a self-assessment, the model of which will be approved by order, currently being processed.

The last depositor, before removing the products from the bonded warehouse, must justify to the owner of the bonded warehouse any of the following circumstances:

  • What is an authorized economic operator or trusted operator?

  • That there is sufficient guarantee.

Once the competent tax authority has verified the sufficiency of the guarantee or payment, it will authorize the release of the proceeds from the tax warehouse.

During the month following the entry into force of the order establishing the procedure for recognizing the status of a reliable operator, the last depositor of the products, or the owner of the warehouse if he or she is the owner of the products, will not be required to guarantee the payment of the VAT corresponding to the subject and non-exempt delivery of said goods that he or she subsequently makes.

C. Monthly tax period

The Third Final Provision of Law 7/2024, of December 20, modifies article 71.3 of the Value Added Tax Regulations, approved by Royal Decree 1624/1992, of December 29.

According to the amendment, the settlement period will coincide with the calendar month for owners of bonded warehouses for gasoline, diesel, or biofuels included in the scope of the Hydrocarbon Tax, as well as for business owners or professionals who extract these products from bonded warehouses.

D. Joint liability

The owner of a bonded warehouse who allows fuel to leave the warehouse without prior accreditation of any of the following circumstances shall be jointly liable for the payment of the tax debt corresponding to the subsequent delivery subject to, but not exempt from, the same:

  1. That the extractor or the owner of the deposit is an authorized economic operator.

  2. That the extractor or the owner of the deposit is a reliable operator.

  3. That there is sufficient guarantee, through certification from the Tax Administration.

  4. Proof of payment on account of VAT corresponding to the delivery after leaving the bonded warehouse, incorporating the Complete Reference Number (NRC), the volume and the type of product to which it refers.