Model 319

By means of the Order HAC/1495/2025, of December 17, the new model 319 "Payment on account of VAT corresponding to deliveries of gasoline, diesel and biofuels after the completion of the non-customs storage regime."

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

The new model aims to allow self-assessment of the advance payment provided for in section eleven. 3. b) of the annex to Law 37/1992, of December 28, on Value Added Tax.

Section eleven of the annex to Law 37/1992, of December 28, on Value Added Tax, establishes the obligation to to establish and maintain a guarantee of the VAT payment corresponding to the deliveries subject to and not exempt from gasoline, diesel and biofuels that are made after the completion of the non-customs deposit regime (Article 19. 5 of the LIVA). This guarantee may consist of a guarantee from a credit institution, financial institution or insurance company, or a payment on account of VAT that will be paid through this Form 319.

You will be obliged to provide the aforementioned guarantee or to make the payment on account of the VAT. the last depositor of the aforementioned products that are removed from the tax warehouse, or the holder of the tax warehouse in the event that he is the owner of said products, unless they have the recognized status of authorized economic operator or trusted operator.