Guarantees

The Order is approved HAC/1497/2025, of December 17, which establishes the requirements and general aspects corresponding to the guarantees referred to in the eleventh section of the annex of Law 37/1992, of December 28, on Value Added Tax, which must be established as a guarantee for the payment of the aforementioned tax on the occasion of the delivery of certain fuels that leave the non-customs deposit regime, and by which the guarantee model is approved.

This order came into force on January 1, 2026, and applies to the extractions made from February 1, 2026.