Taxpayers

1. Joint liability is established for the payment of the tax debt of the following persons:

   1. Recipients of transactions who, through negligent or fraudulent action or omission, avoid the correct tax assessment. Responsibility will extend to any applicable sanctions.

   2. In case of imports of goods:

      • Guarantor associations in the cases determined in the International Conventions.

      • The RENFE , when acting on behalf of third parties under International Agreements.

      • Individuals or entities acting on their own behalf and on behalf of importers.

      • The owners of the same who allow gasoline, diesel and biofuels intended for use as fuel included in sections 1.1, 1.2.1, 1.2.2, 1.3, 1.13 and 1.14 of tariff 1 of article 50.1 of Law 38/1992, of December 28, on Special Taxes, to leave the warehouse without proof of any of the following circumstances will be jointly liable for the payment of the tax debt corresponding to the subject and non-exempt delivery after leaving the tax warehouse:

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

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

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

        • 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.

        The provisions of this point shall apply from the month following the entry into force of the Order approving the procedure for recognizing the status of reliable operator and regulating the creation and maintenance of a registry of reliable operators, pending approval at the date of publication of this Manual.

2. liability established for the payment of the tax debt of the following persons:

   1. The persons or entities that act in the name and on behalf of the importer.

   2. Businessmen or professionals who are recipients of operations in which they should reasonably assume that the tax charged or that should have been charged has not been and will not be collected.

      This situation is considered to occur when a clearly abnormal price has been paid.

      A clearly abnormal price is understood to be:

      • Which is significantly lower than that corresponding to said assets under the conditions in which the operation was carried out or that paid in previous acquisitions of identical assets.

      • Which is significantly lower than the purchase price of said goods by the person who made the delivery.

      A price that is justified by the existence of economic factors other than the application of the tax will not be considered a markedly anomalous price ##.

      In addition to the understanding that a clearly abnormal price has been paid, another requirement is required to declare this type of liability:

      The tax authorities must prove the existence of a tax levied or that should have been levied but has not been declared or paid.

   3. The holders of the warehouses other than the customs officers of the payment of the tax debt that corresponds to the departure or abandonment of the goods from these warehouses.