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Practical VAT Guide 2026.

Extraction from fiscal deposit of gasoline, diesel and biofuels intended to be used as fuel

The First Final Provision of Law 7/2024, of December 20, added an eleventh section to the annex of Law 37/1992, of December 28, on Value Added Tax, which establishes the obligation to constitute a guarantee of payment of the Value Added Tax corresponding to certain fuels that leave the non-customs warehousing regime, unless the last depositor or, where applicable, the holder of the tax warehouse, has recognized status as Authorised economic operator or trusted operator.

The obligation to guarantee the payment of VAT corresponding to the subject and non-exempt delivery subsequent to the release from the tax warehouse will not be required during the month following the entry into force of the ministerial order regulating the procedure for recognizing the status of reliable operator.

The Order HACRegulation (EC) No 1496/2025 of 17 December, which regulates the procedure for recognizing the status of reliable operator, and the creation and maintenance of a register of reliable operators, referred to in the eleventh section of the annex to Law 37/1992 of 28 December, on Value Added Tax, entered into force on 1 January 2026, so that, from 1 February 2026, the last depositor or the holder of the tax warehouse in the event that he is the owner, will be obliged to establish and maintain a guarantee of the payment of the VAT corresponding to the subject and non-exempt delivery that is made after the withdrawal from the tax warehouse of the gasolines, diesels and biofuels intended to be used as fuel.

The warranty It may consist of one of the following:

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

  • Payment on account of Value Added Tax corresponding to a taxable and non-exempt supply that is subsequently made of said goods.

You can consult the specifics relating to the extraction from tax deposits of gasoline, diesel fuel and biofuels intended to be used as fuel in the next section from Chapter 3 of this Practical Manual.