Model 319. Payment on account of VAT corresponding to deliveries of petrol, diesel and biofuels after the completion of the non-customs warehousing regime
General Details
Denomination
Model 319. Payment on account of VAT corresponding to deliveries of petrol, diesel and biofuels after the completion of the non-customs warehousing regime
Procedure type
Taxation
Subject
Taxes
Purpose
To enable advance payment upon delivery of certain fuels leaving the non-customs warehousing regime
Responsible body
State Revenue Office
General information about the procedure
Startup method
interested
Applicant: Company
Place for presentation
The Tax Agency's E-Office
Procedure/Service Phases
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Decision-making body
State Revenue Office
Resources
The submission of appeals is not appropriate
Information related to electronic processing
Identification system
Electronic ID card, Electronic certificate, Cl@ve PIN
Level of interactivity
Level 4: Electronic processing
Regulations
Basic Regulations
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Disposición final primera de la Ley 7/2024, de 20 de diciembre,
por la que se establecen un Impuesto Complementario. Modificación de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido (BOE 21-diciembre-2024)
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Orden HAC/1495/2025, de 17 de diciembre,
por la que se aprueba el modelo 319, «Pago a cuenta del IVA correspondiente a las entregas de gasolinas, gasóleos y biocarburantes posteriores a la ultimación del régimen de depósito distinto del aduanero» y se establecen las condiciones y el procedimiento para su presentación (BOE 22-diciembre-2025)