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Aircraft fuel supplies

Find out how to document aircraft fuel supplies

Royal Decree 1512/2018, of December 28, modified, among others, articles 27 and 101 of the Excise Tax Regulations, affecting the documents and management procedures relating to the supply of fuel to aircraft with the application of the exemption from the Hydrocarbon Tax provided for in article 51.2.a) of the Excise Tax Law.

The main characteristics of the management system for these supplies are the following: 

  • The exemption from the Hydrocarbon Tax provided for in article 51.2.a) of the Special Tax Law shall be justified by means of delivery vouchers, which must conform to the Model approved by the Minister of Finance.

  • The delivery receipt model has been approved in Annex VI of Order HAC 1147/2018

  • The supplier must issue the delivery vouchers corresponding to each supply, adjusted to the approved Model, and communicate to the Tax Agency the information contained therein.

  • The presentation to the Tax Agency of the information contained in the delivery receipts must be carried out electronically, through electronic messages prepared in accordance with the Instructions established in Annex VII of Order HAC 1147/2018

  • This information must be sent within a maximum period of one month, counting from the time of the provisioning.

  • The Special Tax Management Office may authorize that the indicated supplies be carried out by the route sales procedure, in which case, the previous requirements will not be applicable, but those provided for the route sales procedure will apply.

Order 1147/2018, of October 9, ( BOE October 31, 2018) develops the provisions of article 101 of the Excise Tax Regulations, with the approval of the Delivery Voucher Models, the instructions for completing the aforementioned delivery vouchers and the communication to the State Tax Administration Agency, electronically, of the information contained therein.

The Special Tax Management Office may authorize that fuel supplies to aircraft applying the exemption from the Hydrocarbon Tax be carried out through the en route sales procedure .

 In this case, the rules and formal requirements established for this procedure will apply:

  • Prior to issuance, the issuer must electronically complete and send to the Tax Agency, for validation, a draft of the circulation note.

  • If the information is valid, the Spanish Tax Agency will assign a reference code (CRE) to the shipping note, and will communicate this to the consignor. The transit will be covered with a copy of the shipping note validated by the Administration

  • When the products are delivered to each recipient, a Delivery note will be issued, adapted to the form approved by the Ministry of Finance, charged against the shipping note

  • The model of Delivery Note for aircraft supplies has been approved in Annex IV of Order HAC 1147/2018

  • The information contained in the delivery notes must be communicated by the sender to the Tax Agency electronically.

Order 1147/2018, of October 9, ( BOE October 31, 2018) develops the provisions of article 27 of the Excise Tax Regulations, establishing the necessary instructions for completing and transmitting to the State Tax Administration Agency the draft of the circulation delivery note, the approval of the Delivery note models to be issued for each supply charged to the circulation delivery note, and the instructions for completing the delivery notes and communicating to the Tax Agency, electronically, the information contained therein.