Order PJC/1318/2023, of December 7, approving the tracers and markers that must be incorporated into certain hydrocarbons for the application of the reduced rates established in Law 38/1992, of December 28, on Special Taxes, includes two transitional provisions, to regulate the transition from the old marker provided for in Order PRE/1724/2002, of July 5 (Solvent Yellow 124) to the new marker (ACCUTRACE™ PLUS).

These transitional provisions are intended to allow operators to exhaust their stocks of the marker. Solvent Yellow 124, and, where applicable, of diesel or kerosene already marked with said product, before starting to use the new marker. These transitional provisions apply both to products stored under a tax suspension regime in a factory or bonded warehouse, and to products stored with the tax accrued in bonded warehouses or hydrocarbon retailers.

 Thus, a factory or bonded warehouse that has stored stocks of diesel or kerosene already marked with Solvent Yellow 124 podrá comercializarlos hasta el 18 de enero de 2024. Una fábrica o depósito fiscal que tiene almacenado Solvent Yellow 124, may be used to mark diesel or kerosene and market this mixture until January 18, 2024. From that date, all products shipped from these establishments with the application of the reduced tax rate must be marked with ACCUTRACE™ PLUS.

In the case of receipts of diesel or kerosene from the non-internal territorial area that must be received with the marker already incorporated, they may be marked with Solvent Yellow 124, provided they are received before January 18, 2024.

A bonded warehouse or a hydrocarbon retailer may continue to receive diesel or kerosene marked with Solvent Yellow 124 hasta el 18 de enero de 2024. Estos establecimientos podrán almacenar y comercializar dichos productos marcados con Solvent Yellow 124 hasta agotar sus existencias. Finalmente, los consumidores finales que tiene almacenados gasóleo o queroseno marcados con Solvent Yellow 124 may continue to consume this product without any time limit.