Update of the information note on extraordinary and temporary bonuses on the price of certain energy products
1. Products subject to the bonus:
The following products as defined in the annexes of Order ITC/2308/2007, of July 25, which determines the form of sending information to the Ministry of Industry, Tourism and Commerce on the activities of supply of petroleum products:
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Gasoline (G95E5, G95E10, G95E5+, G98E5 and G98E10).
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Standard automotive diesel or "diesel A" (GOA) and automotive diesel with improved characteristics or "diesel A+" (GOA+).
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Diesel B (GOB).
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Marine gas oil (MGO).
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LPG (liquefied petroleum gases for vehicle propulsion).
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CNG (liquefied compressed natural gas for vehicle propulsion).
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LNG (liquefied natural gas for vehicle propulsion).
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Bioethanol.
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Biodiesel.
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Blends of gasoline with bioethanol or diesel with biodiesel that require specific labeling.
The acquisition of the AdBlue additive, as defined in the ISO 22241 standard, will also give rise to the bonus regulated in this chapter.
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Can fuel oil be subject to rebates?
No, this product is not included among the products listed in article 15.3 of Royal Decree-Law 6/2022, so it is not eligible for a bonus.
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Can diesel B be eligible for a bonus regardless of its use?
Yes, diesel B is subject to rebates regardless of the uses for which it is used. Diesel B must comply with the technical specifications listed in Annex III bis of Royal Decree 61/2006, of January 31, which determines the specifications for gasoline, diesel, fuel oil and liquefied petroleum gases and regulates the use of certain biofuels.
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Can LPG be rebated for use in forklifts?
According to Royal Decree-Law 6/2022, among the products subject to bonuses is LPG (liquefied petroleum gases for vehicle propulsion), therefore, to the extent that the forklift is used to transport people or things, that is, it fits the definition of a vehicle, the bonus can be applied to LPG.
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What is meant by marine diesel fuel (MGO) for the purposes of the bonus?
According to article 9.3 of Royal Decree 61/2006, of January 31, which determines the specifications for gasoline, diesel, fuel oil and liquefied petroleum gases and regulates the use of certain biofuels, "diesel oil for maritime use" means any fuel for maritime use defined for the qualities DMX, DMA and DMZ in table I of ISO 8217 or any standard that replaces it in the future, with the exception of the reference to sulfur content.
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Can the extraordinary and temporary bonus be applied in the case of natural gas supplies through pipelines for subsequent use by freight or passenger transport companies?
Royal Decree-Law 6/2022 includes in the scope of application of the extraordinary and temporary bonus the supplies of natural gas (compressed or liquefied), intended for the propulsion of vehicles.
Therefore, for natural gas, its purpose or destination is an essential element when interpreting the objective scope of the bonus, and in this sense any supply of natural gas that is actually made during the validity of the extraordinary and temporary bonus, regardless of when the billing of these supplies is made, may benefit from the bonus of 0.20 euros for each kilogram, provided that the supplier or marketing company has a responsible declaration from the transport companies on the final use, for the propulsion of their trucks or buses, of these acquisitions.
2. Temporal scope of the bonus:
The bonus will be applicable to all types of natural or legal persons who purchase the products mentioned in Royal Decree Law 6/2022, between April 1 and June 30, 2022, both inclusive.
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There are sales that can be completed before the time of delivery, so should sales closed before June 30, even if the product is delivered later, be eligible for the bonus?
No, the moment in which the physical delivery of the merchandise is made must be taken into account, regardless of the moment in which the sales contracts are perfected.
3. Beneficiaries:
Any person or entity that purchases the products subject to the bonus, within the indicated period, from retail fuel and motor fuel supply facilities, as well as from companies that make direct sales to end consumers, unless said products are subject to export or intra-Community circulation for commercial purposes.
For these purposes, the shipment of products to any point within Spanish territory will not be considered as export.
4. Bonus Managers:
Holders of operating rights for retail fuel and carburant supply facilities and owners of companies that carry out direct sales of the products included in the bonus to end consumers.
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Cooperatives that provide supplies to their cooperative members. Do they act as collaborators?
Cooperatives or fishermen's associations that act as retailers, to the extent that they hold the rights to operate retail fuel and fuel supply facilities, are collaborators in the bonus.
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Direct sale to the final consumer made by a marketer who does not have a facility. Does the marketer have to apply the bonus? Are you entitled to a refund of the applied discount?
Yes. In this case, the collaborator is the company that makes direct sales, even if it does not have facilities, to end consumers of those products subject to bonus.
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How would the bonus be applied in the case of a transport company that operates as a service station for its own fleet of trucks and also makes sales to self-employed transporters who work for said company?
The company, registered as a service station, will apply the discount to sales made to self-employed transporters working for the company itself and may obtain reimbursement for supplies made to its own fleet of trucks as well as to the trucks of self-employed transporters working for the company itself.
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How would the bonus be applied in the case of a transport company that purchases products subject to bonus for its own fleet of trucks?
The supply of products to the company, which is not registered as a service station, is a direct sale, and the company would therefore have the right to purchase the products at the discount provided by its supplier.
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A commercial company issues payment cards at service stations, acting as a purchasing commission agent. These cards are used by consumers to pay at service stations. Who is the bonus contributor?
The collaborator in the bonus management, as established in article 16.1 of RD-law 6/2022, will be the person who holds the ownership of the exploitation rights of the retail supply facilities, that is, their manager.
5. Bills:
From April 15, 2022, documents issued by retail fuel and fuel supply facilities or companies that make direct sales to end consumers for supplies to which this bonus applies must contain at least one of the following information:
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The amount of the transaction, distinguishing the price before applying the discount and after applying the bonus, as well as the amount of the bonus applied.
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Express reference to the application of the bonus included in the Royal Decree-Law.
EXAMPLE IN THE CASE IN WHICH THE DISCOUNT OF 0.20 EUROS PER LITRE APPLIES DIRECTLY FROM THE ESTABLISHMENT OF DIRECT SALES TO THE FINAL CONSUMER:
For a supply of 1 litre of petrol at a petrol station with a retail price of 1.8 euros per litre (price which does NOT include the wholesaler's discount of 0.05 euros per litre), it is recommended to include the following details in the document to be issued on the occasion of the supply:
Option 1: Include mentions of the price before the discount, the price after the bonus, and the amount of the bonus applied.
PVP |
1.80 |
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ALLOWANCE |
0.20 |
TO TURN OFF |
1.60 |
TOTAL BONUS |
0.20 |
The VAT on this operation is (1.80/1.21) * 0.21 = 0.31 euros.
Option 2: Include an express reference to the application of the bonus included in Royal Decree-Law 6/2022.
This express reference is free. As an example, mentions can be made in any of the following ways:
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As additional information on the invoice: “It has obtained a bonus of 0.20 euros per litre, subsidised by the State according to RD-law 6/2022 of March 2022.”
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As a mention within the concept of the retail price:
PVP - INCLUDING BONUS RD-Law 6/2022
1.6
This same obligation will apply to companies, for example, a car parts store, which although it is not a service station, supplies end consumers with the additive Adblue, a product included in the scope of the bonus of 0.20 cents per litre.
On the sales invoice, the taxable base must be indicated, plus the VAT rate, the price with the amount of the bonus applied
If the additive is sold, for example for the amount of one euro + 21% VAT = 1.21 euros (retail price before discount), the invoice must also reflect the final price charged and 1.01 €, indicating somewhere on the invoice 0.20 cents bonus.
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Should the bonus applied appear on the ticket or simplified invoice?
The bonus will be applied at the point of sale and refueling. For each supply made under the conditions that imply the application of the bonus, a discount will be applied to the final invoice, taxes included, equivalent to the amount of the bonus. The purchase receipt or simplified invoice must reflect the amount of the transaction, distinguishing the price before applying the discount and after applying the discount, as well as the amount of the discount applied and an express reference to the Royal Decree Law.
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If the SII VAT sends total invoice amounts, without any bonus applied, because its computer systems are unable to recognize the bonus (which is being entered by hand), how should you proceed?
In the SII, within the Register of Invoices Issued, the “total amount” field is not mandatory. What is mandatory, in general, is the taxable base, rate and VAT rate.
The procedure to follow is analyzed below, depending on the type of error:
If the error is in the content of the invoice: A corrective invoice must be issued correcting the incorrect data in accordance with the provisions of Article 15 of the Regulation governing invoicing obligations.
For these purposes, rectification may be made by means of a rectifying invoice for replacement or for differences.
In the following link you can consult how to register a corrective invoice in the SII depending on the type of invoice with which it is corrected:
How to register a corrective invoice?
If the error is not in the content of the invoice, but there is an error in the invoice registration in the SII: In this case, a modification must be made to the billing record in the SII, the Record Book of Issued Invoices.
In the following link you can consult how to correct a registry error in the SII:
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During the first few days of applying the bonus, some of the computer equipment would not be enabled to properly reflect the discount in the payment and the invoice could have been issued incorrectly, reducing the taxable base of the supply and, consequently, the VAT charged.
In this case, it will be necessary to rectify the invoices, as indicated in the example above.
In any case, since the declaration-settlement for the month of April is declared in a monthly declaration-settlement, until May 30, or in the quarterly declaration, until July 20, it will be convenient that the corrections of the impact and, where appropriate, the determination of the accrued VAT corresponding to the supplies made during the declaration-settlement period, be carried out before the end of the payment period in the voluntary period.
6. Monthly returns to collaborators:
In the first fifteen calendar days of May, June and July 2022, you may request a refund of the bonuses made in the previous month, using an electronic form through the Electronic Office of the State Tax Administration Agency.
Once the consistency of the supply information has been verified during the reference period, the refund will be agreed upon and paid by bank transfer. After one month from the end of the deadline for submitting the application without the refund having been made, the application may be deemed to have been rejected, against which an appeal for reconsideration or economic-administrative claim may be filed.
7. Who can request an advance payment?:
Employees may request an advance on the bonus, not exceeding 90% of the average monthly volume of products sold by said employee in 2021. This advance payment may not be less than 1,000 euros nor more than 2,000,000 euros.
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What are the consequences if the applicant companies or individuals do not appear in the Entities in the lists of Order ITC/2308/2007, of July 25?
Until the information is included in the AEAT Databases, the following message will be issued when completing the advance payment application:
"At this time, the Tax Agency does not have updated census data in relation to Order ITC/2308/2007, of July 25, in order to process your request for an advance on the extraordinary and temporary refund of the final price of certain energy products."
Many subjects are updating the data of the census of fuel and combustible supply facilities, direct sales companies and supplies to vessels provided for in Order ITC/2038/2007. This information will be included in the AEAT Database.
8. Chartered territories:
For supplies made in the Autonomous Community of Navarre, or in the autonomous territories of the Autonomous Community of the Basque Country, the monthly refund and the advance payment must be requested from the respective Regional Tax Authorities.
The bonus will be compatible with the partial refunds of the Hydrocarbon Tax for professional diesel consumption, as well as with the direct aid for entrepreneurs or professionals especially affected by the rise in fuel prices contained in the same regulation approved today.
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What is the criterion for determining the jurisdiction of the Tax Authority to process advance payments or monthly refunds?
The authority to process the advance payment or monthly refunds is determined based on the place where the supply to final consumers is made, being the responsibility of the AEAT when it refers to supplies made in common territory, including the Canary Islands, Ceuta and Melilla, or of the Provincial Administrations of the Basque Country and Navarre, when it refers to supplies made in their respective territories.