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.

No. You must request the correction of form 319.

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

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.