Order PJC/1318/2023, of December 7, which approves 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 Taxes Specials includes two transitional provisions, to regulate the transition of 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 marker stocks. Solvent Yellow 124, and, where appropriate, the diesel or kerosene already marked with said product, before starting to use the new marker. These Transitional Provisions apply both to the product stored under a suspensive regime in a factory or tax warehouse, as well as to the product stored with the tax accrued in tax warehouses or hydrocarbon retailers.

 Thus, a factory or fiscal warehouse, which 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, you can use it to brand diesel or kerosene and market that mixture until January 18, 2024. From that date on, 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 non-internal territorial areas that must be received with the marker already incorporated, they may be marked with Solvent Yellow 124, as long as they are received before January 18, 2024.

A fiscal 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 will be able to continue consuming that product without time limitation.