Fuel supplies to vessels

Royal Decree 1512/2018, of December 28, modified, among others, articles 27 and 102 of the Excise Tax Regulations, affecting the documents and management procedures relating to the supply of fuel to vessels with application of the exemption from the Hydrocarbon Tax provided for in article 51.2.b) of the Excise Tax Law.

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

• The application of the exemption from the Hydrocarbon Tax provided for in article 51.2.b) of the Special Tax 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 an electronic administrative document)
  • Procedure for sales on the road regulated in article 27 of the Regulation of Special Taxes

• In general, the application of the exemption will be in accordance with the procedure provided for in article 29.B.2 of the Excise Tax Regulations: circulation under cover of an electronic administrative document with origin and destination within the internal territorial area under a suspensive regime or with application of an exemption or reduced rate

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

   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 supplies to vessels 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 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 Models of delivery notes to be issued for each supply charged to the circulation delivery note, and the instructions for completing the delivery notes and communicating to the State Tax Administration Agency, electronically, the information contained therein.