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 Special Tax Regulations, affecting the documents and management procedures related to the supply of fuel to aircraft with application of the Tax exemption. on Hydrocarbons provided for in article 51.2.a) of the Special Taxes 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 Taxes Law will be justified by delivery receipts, 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 receipts 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.
-
Said information must be sent within a maximum period of one month, counted from the moment of carrying out the provisioning.
-
The Special Tax Management Office may authorize the indicated supplies to be carried out through 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 Models of delivery receipts, the instructions for completing the aforementioned delivery receipts and the communication to the State Tax Administration Agency, by electronic means, of the information contained therein.
The Special Tax Management Office may authorize the supply of fuel to aircraft with application of the Hydrocarbon Tax exemption to be carried out through the route sales procedure .
In this case, the formal rules and requirements established for this procedure will apply:
- Prior to the issuance, the sender must electronically complete and send to the Tax Agency, for validation, a draft 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 delivery note model 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 Special Tax Regulations, establishing the necessary instructions for completion and transmission to the State Tax Administration Agency of the draft of the circulation note, the approval of the Model delivery notes to be issued for each supply charged to the circulation note, and the instructions for completing the delivery notes and the communication to the Tax Agency, by electronic means, of the information contained therein.