Frequently asked questions (FAQ)

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

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.

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

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.

Yes, provided that the minimum amounts are not met and, in any case, if the balance of the same is exhausted, otherwise the operator will not be able to continue submitting withdrawal requests against that guarantee. To determine the minimum amount, the reference to be used will be the extraction activity of the operator in the last two calendar months.

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.

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.

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.

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.

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.