Frequently asked questions (FAQ)

Recognition of trusted operator status can be requested from 1 January 2026.

Applications may be submitted through the AEAT electronic headquarters and the resolution of the same will be notified from 1 February 2026, the date on which the transitional regime provided for in the sole transitional provision of Order HAC/1496/2025, of 17 December, ends, and from which all operators who do not have the status of reliable or of authorized economic operator, must guarantee the payment of the VAT corresponding to certain fuels that leave the non-customs deposit regime referred to in the third paragraph of article 19.5 of Law 37/1992, of 28 December, on Value Added Tax. Notwithstanding the foregoing, the favorable resolution may be notified prior to that date.

From February 1, 2026.