Fuel supplies to vessels

Royal Decree 1512/2018 of 28 December amended articles 27 and 102 of the Special Taxes Regulation, among others , affecting management documents and procedures relating to the provisioning of fuel to vessels applying the tax exemption on hydrocarbons provided for in article 52.2.b) of the Special Taxes Act.

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

• The application of the exemption from Hydrocarbons Tax provided for in Article 51.2.b) of the Special Taxes Act must be in accordance with one of the following two procedures:
  • Procedure provided for in Article 29.B.2 of the Special Taxes Regulation (Circulation under an electronic administrative document)
  • Procedure for sales on the route regulated in Article 27 of the Special Taxes Regulation

• In general, the application of the exemption will be in accordance with the procedure provided for in Article 29.B.2 of the Special Taxes Regulation: Circulation under an electronic administrative document with origin and destination in the internal territorial area under the suspensive regime or with application of a reduced exemption or rate

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

   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 for boat trips has been approved in Annex III of Order HAC 1147/2018

  • The information contained in the delivery notes must be communicated 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.