Skip to main content

Aircraft fuel supplies

Find out how to document aircraft fuel supplies

Royal Decree 1512/2018 of 28 December amended articles 27 and 101 of the Special Taxes Regulation, among others, affecting management documents and procedures relating to the provisioning of fuel to aircraft with the application of the Hydrocarbons Tax exemption provided for in Article 52.2.a) of the Special Taxes Act.

The main characteristics of the management system of these warnings are as follows: 

  • The exemption from the Hydrocarbons Tax provided for in article 51.2.a) of the Special Taxes Act shall be justified by means of the delivery vouchers, which must comply with 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 notify the Tax Agency of the information contained therein

  • The Tax Agency must be presented with the information contained in the delivery vouchers electronically using the electronic messages prepared in accordance with the Instructions set out in Annex VII of Order HAC 1147/2018

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

  • The Special Taxes Management Office may authorise the aforementioned provisioning to be carried out by the procedure of sales on the route, in which case the above requirements will not be applicable, but those provided for in the procedure of sales on the route will be applied

Order 1147/2018 of 9 October (Official State Gazette 31 October 2018) implements the provisions of article 101 of the Special Taxes Regulation, with the approval of the delivery receipt models, the instructions for completing the aforementioned proof of payment to provide and communicate to the Tax Agency, electronically, the information contained therein.

The Special Taxes Management Office may authorise fuel provisioning to aircraft with the application of the Hydrocarbons Tax exemption to be carried out through the road sales procedure.

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

  • Before dispatch, the consignor must complete a draft delivery note electronically and send a draft delivery note to the Tax Agency for validation

  • 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 delivery note model for aircraft provisioning has been approved in Annex IV of Order HAC 1147/2018

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

Order 1147/2018 of 9 October (Official State Gazette 31 October 2018) implements the provisions of article 27 of the Special Taxes Regulation, establishing the necessary instructions for completing and transmitting the draft delivery movement note, the approval of the delivery note models to be issued for each supply charged to the delivery note, and the instructions for filling in delivery notes and notifying the Tax Agency, electronically, of the information contained therein.