INFORMATION NOTE

In accordance with the guarantee system provided for in the eleventh section in the annex to the LIVA, the last depositor of the gasoline, diesel and biofuels intended to be used as fuel that are withdrawn from the tax warehouse, or the holder of the tax warehouse if he or she is the owner of said products, will be required to establish and maintain a guarantee of Value Added Tax revenue corresponding to the subject and non-exempt deliveries made subsequently of said goods, except that is not required because it is an authorized economic operator or a reliable operator.