Royal Decree-Law 11/2022, of June 25: New frequently asked questions regarding the energy product bonus
Its validity is extended until December 31, 2022, in such a way that the return of the bonuses applied during the month of December will be requested in the first fifteen calendar days of the month of January 2023.
No, they apply to products already included in Royal Decree Law 6/2022.
Indeed, fuels used in private recreational navigation are expressly excluded, which is defined as the use of a vessel, which is not publicly owned, by its owner or by the person who may use it, through leasing or by any other means, for non-commercial purposes and, in particular, for purposes other than the transport of passengers or goods or the provision of services for consideration.
Indeed, in the month of July there will be a supplement to the advance payment on account collected in April, without in any case the amount of the advance payment on account and this new supplement exceeding the amount of 5,000,000 euros.
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Employees who have requested monthly refunds of the bonus during April, May and June 2022, whose initial advance payment received was less than 90% of the sales volume of bonus products during the month of April.
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For collaborators who have not been able to collect the advance payment on account in April (not registered in the Ministry of Ecological Transition and Demographic Challenge) and have requested the return of bonuses during April, May and June 2022, for supplies of products other than Adblue .
The processing of this supplement will be carried out ex officio by the competent Administrations (AEAT or Provincial Councils) with the request for the return of the bonus for the month of June (presentation in July 2022).
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For collaborators who have already received an advance on account in April and have also requested a monthly refund of the bonus during April, May and June, it will be the difference between the advance on account received and 90% of the sales volume for the month of April.
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For those management collaborators who have not been able to request an advance on account in April, the supplement will be 90% of the sales volume for the month of April.
Indeed, Royal Decree Law 11/2022 provides for the following adjustments:
1 adjustment with the last bonus refund for the month of December (application in January 2023) between the amount of this and the advance payment received.
However, in the case of collaborators who have not requested refunds of the bonus during any of the months of April, May or June, this adjustment may be brought forward by the corresponding Administration, starting in July.
Final adjustment between the information from the National Markets and Competition Commission of all the bonuses applied throughout the duration of the measure (April to December 2022) and the monthly refunds made by the AEAT and the Provincial Councils of the Country Competent Basque and Navarre.