FAQs

The eighth and ninth characters of the CAE of an establishment are used to identify its activity.

In the case of establishments authorized as hydrocarbon tax warehouses, these characters are HF, HT, HL, HM, HT, HU.

Yes. Establishments authorized as bonded warehouses are, in any case, obliged to SILICIE .

An establishment authorized as a bonded warehouse must keep the accounts of Special Taxes by electronically providing the accounting entries through the electronic headquarters of the State Tax Administration Agency.

The electronic supply of accounting entries may be carried out directly (within 24 business hours following the time of the movement, operation or process that is the subject of the entry) or from the obligated party's computerized accounting system (within a longer period than the general 24 hours).

The accounting of Excise Taxes must reflect all movements of products subject to Excise Taxes. (Article 50 of the Excise Tax Regulations)

Consequently, if movements and supplies of diesel A, diesel B and diesel C are carried out in a hydrocarbon bonded warehouse, the accounting must reflect all the movements of all these products.

If the establishment sells products subject to Special Taxes using the route sales procedure provided for in article 27 of the Special Tax Regulations, the following accounting entries must be supplied through SILICIE:

1. The entry corresponding to the departure of the product from the establishment, carried out under the circulation delivery note.

In the entries corresponding to the exits for sales en route, you will use the exit movement type H08 - Domestic exit and the receipt type J04 - Circulation delivery note for sales en route. The CRE (Electronic Reference Code) assigned to the circulation delivery note in SIANE will be reflected as the receipt number.

1. The accounting entry corresponding to the product reintroduced, where applicable, into the establishment, in accordance with the provisions of Article 27 of the Excise Tax Regulations.

In the seat corresponding to the reintroduction, the type of movement H22 reintroduction article 27 RIE will be reflected, the type of receipt J04 circulation delivery note. The number of the receipt shall be the CRE (Electronic Reference Code) assigned to the delivery note against which the reintroduction is made.

It will not be necessary to provide the Tax Agency, through SILICIE , with the deliveries of the product to each final consumer, justified through the Delivery Notes issued against the circulation note, provided that the information corresponding to them is communicated through SIANE , in accordance with the provisions of Order HAC/1147/2018 of October 9.

It will not be necessary to provide the Tax Agency, through SILICIE , with the deliveries to each final consumer for which the corresponding Delivery Notes are issued, provided that the information corresponding to them is communicated through SIANE , in accordance with the provisions of Order HAC/1147/2018 of October 9.

The quantities of hydrocarbons subject to the movements will be reflected in the accounting entries expressed in the temperature at which the taxable base of the Special Tax on Hydrocarbons is determined, that is, at 15C.

The quantities of hydrocarbons subject to the movements will be reflected in the accounting entries expressed in the unit of measurement provided in the tables published on the electronic site of the Tax Agency (Table of units of measurement).

For petrol and diesel fuels, this unit of measurement is Litres (LTR).

A customs warehouse is an establishment authorised to receive, store and distribute products subject to Special Manufacturing Taxes with the tax accrued, within the internal territorial scope, although with the application of an exemption or reduced rate (Article 2.2 of the Special Tax Regulations).

Consequently, a bonded warehouse can only carry out movements related to the reception, storage or distribution of products subject to Special Taxes, and therefore cannot carry out manufacturing or transformation operations.

In the event that the products subject to Special Taxes received, stored and distributed by a bonded warehouse are intended for consumption or use by the owner of a bonded warehouse, said owner acts as the final consumer of the products distributed from his establishment.

The consumption or use of the products subject to the Tax by the owner of the establishment must be reflected in the accounting of the tax warehouse with an accounting entry corresponding to said use.

The aforementioned accounting entry will reflect the type of internal exit movement, and the owner of the bonded warehouse will be identified as the recipient, who in this case acts simultaneously as the sender and as the final consumer recipient.

Examples of this type of movements: diesel C used for heating the office building, or diesel A used as fuel for the trucks used to deliver products from the establishment.

A customs warehouse is an establishment authorised to receive, store and distribute products subject to Special Manufacturing Taxes with the tax accrued, within the internal territorial scope, although with the application of an exemption or reduced rate. (Article 2.2 of the Excise Tax Regulations)

For the purposes of the Excise Tax regulations, self-consumption is defined as the consumption or use of products subject to Excise Taxes on Manufacturing carried out within the establishments where said products remain under a suspension regime. (Article 4.3 of the Excise Tax Law)

Consequently, a bonded warehouse cannot carry out self-consumption operations, since the products received and stored in the bonded warehouse have accrued tax and the fiscal concept of self-consumption refers only to products under a suspension regime.