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
Start form
interested
Applicant: Company
Place for presentation
The Tax Agency's E-Office
Phases of the procedure/service
There are no specific processing phases.
Forms
Resolution deadline
Does not have
Resolution body
State Revenue Office
Resources
The submission of appeals is not appropriate
Information related to electronic processing
Identification system
Electronic ID, Electronic Certificate, PIN Code
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)