Skip to main content

Request for refund for provisioning of vessels article 110 of the Regulation on Excise Duties

Find out how to apply for the refund for provisioning of vessels article 110 of the Excise Tax Regulations.

Royal Decree 1512/2018, dated 28 December, amended, among others, Article 110 of the Excise Tax Regulations, which regulates the documents and procedures required to process a refund request for Hydrocarbon Tax provided for in paragraph b ) of article 52 of the Excise Tax Act.

The main features of the system for managing these supplies and refund requests are as follows:

  • The Hydrocarbon Tax refund provided for in Article 52.b) of the Law on Excise Duties shall be limited to diesel supplies for which the supplier has borne the tax at the reduced rate provided for in heading 1.4 of article 50 of the Law on Excise Duties
  • Supplies that generate the right to the refund must be documented by the delivery receipts issued by the supplier that owns the supply point where the provisioning is carried out with the right to return.
  • The delivery receipts issued must conform to the model approved by the Minister for Finance. The model Delivery Receipt, as well as the instructions for filing it, have been approved in Annex VIII of Order HAC 1147/2018
  • The refund request shall be made through the intermediary of the taxable persons supplying the diesel fuel.
  • The taxable person supplying the diesel fuel will request the refund from the Tax Agency, electronically, through the corresponding messages drawn up in accordance with the instructions set out in Annex IX of Order HAC 1147/2018
  • The electronic messages requesting the refund must be submitted within twenty days after the end of the quarter in which the provisioning that generates the right to a refund was carried out

Order 1147/2018 of 9 October (Official State Gazette 31 October 2018) implements the provisions of article 110 of the Special Taxes Regulation, approving the Delivery Receipt Models to be issued for each supply with the right to return, the instructions to complete the process, and the instructions for the preparation of the electronic messages requesting the return, as well as the procedure and deadline for submitting this request.