Frequently asked questions (FAQ)

You can deduct the sum of boxes 36 of all forms 319 corresponding to fuel deliveries guaranteed by advance payment that are included in the self-assessment.

That is, the amount of the advance payment corresponding to the State.

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.

The liters of product must be recorded at room temperature.

No. Once the guarantee has been presented, the AEAT must analyze whether it meets the formal, suitability and economic and legal solvency requirements, before authorizing the extraction of hydrocarbons from any tax deposit.

From February 1, 2026.

It can be submitted from 1 January 2026, which will allow the AEAT to assess its suitability before the end of the transitional regime provided for in the sole transitional provision of Order HAC/1496/2025, of 17 December.

No. You must request the correction of form 319.

A procedure is planned on the AEAT electronic headquarters to request registration. Attached is a link to the website where you can access this procedure: Tax Agency: VAT on hydrocarbons - Extractors

It should be noted that, in accordance with the provisions of section eleven of the annex to Law 37/1992, of December 28, on Value Added Tax, those operators who have the status of AEO are exempt from the obligation to guarantee VAT and, therefore, they can never be held jointly liable for any possible non-payment of VAT to those tax warehouses that allow the extraction of hydrocarbons included in article 19.5 of Law 37/1992, of December 28, to Authorised Economic Operators.

Notwithstanding the above, an AEO may not be registered in REDEF and, if it is not, the tax warehouse from which the extraction is made will be secondarily liable for any VAT non-payments that may occur associated with said extractions.

Therefore, those tax warehouses that do not want to assume joint and several or subsidiary liability regarding the payment of VAT linked to the abandonment of the non-customs warehouse regime referred to in the third paragraph of article 19.5 of Law 37/1992, of December 28, must not only verify that the operator has the status of AEO but also that it is registered in REDEF.

The Register of Trusted Operators is integrated into and forms part of the REDEF, since one of the requirements to obtain the status of a trusted operator is to be registered in the REDEF, so all trusted operators must be part of the REDEF. However, both records are independent and are consulted separately through separate query applications.

They may be authorized from January 27, 2026, but these authorized applications must be used for extractions whose effective release occurs from February 1, 2026 onwards, and in no case before.

You must deduct the entire advance payment in form 303/322.

In this case it will not be necessary, since among the requirements for granting the status of reliable operator provided for in the Law is being included in the REDEF, therefore, if an operator has the status of reliable it will necessarily be registered in REDEF.

No, section 11 of the Annex to Law 37/1992, of December 28, on Value Added Tax, only provides for the guarantee or advance payment as a valid guarantee.

The one provided for in the annex of Order HAC/1497/2025, of December 17.

Those who meet the following four requirements will be able to obtain the status of reliable operator:.

1. to be registered in the REDEF,
2. have an extraction volume during the previous calendar year of at least 1 billion liters of gasoline, diesel and biofuels intended to be used as fuel,
3. having carried out operations as a wholesale operator during the previous 3 years, and
4. meet the financial solvency requirements.

The stipulated validity period for these requests will be 10 calendar days, after which these requests will not be valid and, therefore, cannot be authorized by the tax warehouses. In these cases, if the use of a guarantee has been chosen, the amount of the guarantee that has been withheld will be released, and if the advance payment system with form 319 has been used, the refund of the payment made can be requested by means of a request for rectification of the corresponding self-assessment.

No, it will only be usable when the State Tax Administration Agency has inspection competence regarding the extractor.

The system will be operational from January 27, 2026. Priority has been given to ensuring that all those involved have sufficient time to access and familiarize themselves with the new system, so that there will be no difficulties for the first extractions carried out on February 1, 2026. However, it is very important to note that, under no circumstances, should guaranteed extractions be carried out before February 1.

In any case, the Administration that will be in charge of the registration and custody will be the one that holds the inspection competence –in the case raised, the AEAT– regardless of whether the taxation is shared or not.

Once the AEAT (Spanish Tax Agency) issues authorization for a specific withdrawal, the deadline for carrying out the effective removal from the tax warehouse will be 5 calendar days, after which the authorization will expire and cannot be used.

In the event that the guarantee system used for that failed withdrawal had been the guarantee, the retained guarantee will be released once the tax warehouse confirms that that withdrawal has not actually taken place; If the advance payment was made using form 319, a refund of the payment made can be requested by requesting a correction of the corresponding self-assessment.

The deadline will be 5 calendar days from the date of departure of the goods.

The guarantee may be established for the amount that the extractor considers appropriate for the development of his activity, always respecting the minimum amount established in the regulations:

"The minimum amount guaranteed by the guarantee will be 110 percent of the Value Added Tax quota corresponding to the operations assimilated to the import referred to in the third paragraph of article 19.5 of Law 37/1992, of December 28, on Value Added Tax, carried out by the guaranteed party in the two calendar months immediately prior.

If the guaranteed party has not carried out any operations in the previous two calendar months, the amount of the guarantee will be established based on the duly justified forecast of activity provided by the guaranteed party, with a minimum of three million euros.”

These minimums will be verified by the AEAT with the information available at the time of processing and any additional information that may be required.

When the extractor makes the effective payment of the VAT due on the extractions made against the guarantee in forms 303/322, the AEAT, after carrying out the verifications that are appropriate in each case, will proceed to lift the previously made withholding, as well as register it, and the balance will be available again.

The retention is effective at the moment the deposit obtains authorization from a withdrawal request that the extractor has registered in the system.

It is not possible for the same extraction authorization request to be guaranteed partly with a guarantee and partly with payment through form 319, but it is possible for the same item to be processed with two authorizations, one with a guarantee and the other with form 319.

Yes, through the AEAT electronic headquarters “Home/All procedures/Taxes, fees and property benefits/ VAT/ VAT hydrocarbons – Extractors” extractors can submit extraction requests, consult operations and check balances and movements of the guarantee.

Yes, provided that the minimum amounts are not met. The reference period will be the last two calendar months, and the review of the update will be carried out from the 1st day of each month.

All operations related to the provision and verification of the guarantee, withdrawal requests and consultation of balances and movements are carried out with a single Administration, the one that holds the inspection competence.

If the operator or the holder of the tax warehouse chooses to pay the VAT fees of form 303/353 by direct debit, the return of the guarantee will take place once the income has been duly applied.

Therefore, it is important to note that when operators or holders of tax deposits direct debit the payment of form 303/353 in an account opened in entities located in the SEPA Zone, the period for applying the income (and, therefore, for returning the guarantees) will not be less than 60 days from the date of the charge to the account.

This is a consequence of the right to a refund of direct debits provided for in Royal Decree-Law 19/2018, of November 23, on payment services and other urgent measures in tax matters.