Fuel supplies to vessels
Find out how to document fuel supplies to vessels
Royal Decree 1512/2018, of December 28, modified, among others, articles 27 and 102 of the Special Tax Regulations, affecting the documents and management procedures related to the supply of fuel to vessels with application of the exemption from Tax on Hydrocarbons provided for in article 51.2.b) of the Special Tax Law.
The main characteristics of the management system for these supplies are the following:
- The application of the Hydrocarbon Tax exemption provided for in article 51.2.b) of the Special Taxes Law must comply with one of the following two procedures:
- Procedure provided for in article 29.B.2 of the Excise Tax Regulations (Circulation under the protection of an electronic administrative document)
- Route sales procedure regulated in article 27 of the Special Tax Regulations
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In general, the application of the exemption will comply with the procedure provided for in article 29.B.2 of the Special Tax Regulations: circulation under the protection of an electronic administrative document with origin and destination in the internal territorial area under a suspensive regime or with application of an exemption or reduced rate
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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.
In this case, the formal rules and requirements established for this procedure will apply:
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Prior to the issuance, the sender must electronically complete and send to the Tax Agency, for validation, a draft circulation note.
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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
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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
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The delivery note model for supplies to vessels has been approved in Annex III of Order HAC 1147/2018
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The information contained in the delivery notes must be communicated to the Tax Agency electronically.
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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 State Tax Administration Agency, by electronic means, of the information contained therein.