Registry of Exporters of Fiscal Warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons

Who should be part of this census?

The Register of extractors of fiscal warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons will be made up of the persons or entities, whatever their status, that extract from the fiscal warehouses the products included in the respective objective areas of the taxes on Alcohol and Derived Beverages or on Hydrocarbons. The extraction, in accordance with the fifth section of the annex to Law 37/1992, of December 28, will occur whenever the abandonment of the deposit regime other than the customs one occurs and, consequently, the accrual for the extractor of an operation assimilated to the importation of goods of the Value Added Tax is determined. For these purposes, extraction will also be understood as an option, and the registration of the person or entity that carries it out will be required in this register, when an exit occurs under a suspension regime to another tax warehouse. Registration will not be required when the delivery made by the extractor after the extraction that completes the storage regime other than customs is exempt from Value Added Tax. The provisions of the preceding paragraph shall be independent of the person or entity in whose favor the tax deposit provides services. In those cases in which said person or entity authorizes another to withdraw products, the authorized party must also register in the Registry referred to in the aforementioned previous paragraph.

Inclusion in said Registry, which will form part of the Census of Business Owners, Professionals and Tax Withholders, will be carried out upon request of the interested party, specifying the type of product to which it refers, in the manner provided for the declaration of registration or modification of census data.