Update of the information note on extraordinary and temporary bonuses in the price of certain energy products
1. Products subject to the bonus:
The following products as defined in the annexes to Order ITC/2308/2007, of July 25, which determines the form of submission of 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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Regular 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 entitle you to the bonus regulated in this chapter.
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Can fuel oil be subject to a bonus?
No, this product is not included among the products listed in article 15.3 of Royal Decree-Law 6/2022, so it is not subject to a bonus.
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Can diesel B be subject to a bonus regardless of its use?
Yes, diesel B is subject to a bonus regardless of the uses in 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 of gasoline, diesel, fuel oil and liquefied petroleum gases and regulates the use of certain biofuels.
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Can LPG be subject to a bonus for use by 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 , fits the definition of vehicle, the bonus can be applied to LPG.
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What should be understood as marine gas oil (MGO) for the purpose of the bonus?
In accordance with article 9.3 of Royal Decree 61/2006, of January 31, which determines the specifications of gasoline, diesel, fuel oil and liquefied petroleum gases and regulates the use of certain biofuels, "diesel for use marine" any fuel for marine use defined for the qualities DMX, DMA and DMZ in Table I of ISO 8217 or 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 these supplies are billed, they may benefit from the bonus of 0.20 euros for each kilogram, provided that the supplying or marketing company has a responsible declaration from the transport companies on the ultimate use, for propulsion. of their trucks or buses, of these acquisitions.
2. Temporary scope of application 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 included.
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There are sales that can be completed in advance of the time of delivery, therefore, should sales closed before June 30, even if the product is delivered later, carry the bonus?
No, attention must be paid to the moment in which the physical delivery of the merchandise is made regardless of the moment in which the sales contracts are perfected.
3. Beneficiaries:
Any person or entity that acquires the products subject to the bonus, within the indicated period, from retail fuel and fuel supply facilities, as well as from companies that make direct sales to final consumers, unless said products are subject to of an export or intra-Community circulation for commercial purposes.
For these purposes, the shipment of products to any point in Spanish territory will not be understood as export.
4. Bonus Managers:
The holders of the rights to operate the retail fuel and fuel supply facilities and the holders of the companies that make direct sales of the products included in the bonus to final consumers.
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Cooperatives that supply their cooperative members. Do they act as collaborators?
Fishermen's cooperatives or brotherhoods that act as retailers, to the extent that they are holders of the exploitation rights of the retail fuel and fuel supply facilities, are contributors to the bonus.
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Direct sale to the final consumer made by a marketer who does not have an installation. Does the marketer have to apply the bonus? Do you have the right to obtain a refund of the discount applied?
Yes. In this case, the collaborator is the company that makes direct sales, even if it does not have facilities, to final consumers of those products subject to the 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 independent transporters who work for said company?
The company, registered as a service station, will make a discount on the sales it makes to autonomous transporters who work for the company itself and will be able to obtain a refund for both the supplies made to its own fleet of trucks and to the trucks of self-employed transporters who work for the company itself.
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How would the bonus be applied in the case of a transportation company that purchases bonus products for its own fleet of trucks?
The supply of the products to said company, not registered as a service station, is a direct sale, then it would have the right to acquire the products with the discount made 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 the consumer to pay at service stations. Who is the bonus contributor?
The bonus management collaborator, as established in article 16.1 of RD-law 6/2022, will be the one who holds the ownership of the exploitation rights of the retail supply facilities, that is, the manager thereof.
5. Bills:
From April 15, 2022, the documents issued by retail fuel and fuel supply facilities or companies that make direct sales to final consumers for supplies to which this bonus applies must include at least one of the following information:
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The amount of the operation, 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 EVENT THAT A DISCOUNT OF 0.20 EUROS PER LITER APPRIES DIRECTLY FROM THE DIRECT SALES ESTABLISHMENT TO THE END CONSUMER:
For a gas station supply of 1 liter of gasoline with a retail price of 1.8 euros per liter (a price that DOES NOT include the wholesaler's discount of 0.05 euros per liter), it is recommended to include the following information in the document to be issued on the occasion of supply:
Option 1: Include mentions of the price before the discount, the price after the bonus and the amount of the bonus applied.
RRP |
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 RD-law 6/2022.
This express reference is free. As an example, mentions can be made in one of the following ways:
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As additional information on the invoice: “You have obtained a bonus of 0.20 euros per liter, subsidized by the State according to RD-law 6/2022 of March 2022.”
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As a mention within the concept of retail price:
PVP - INCLUDED BONUS RD-Law 6/2022
1.6
This same obligation will apply to companies, for example, a car spare parts store, which, although not a service station, supplies final consumers with the Adblue additive, a product included in the scope of the bonus of 0.20 cents per liter. .
On the sales invoice, the tax base must be indicated, plus the VAT amount, 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 made 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 entail the application of the bonus, a discount will be made on 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 bonus and after applying the bonus, 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 a bonus applied, as its computer systems are not able to recognize the bonus (which they are writing down by hand), how should you proceed?
In the SII, within the Record Book of issued invoices, the “total amount” field is not mandatory. What is mandatory, in general, is the tax base, type and rate of VAT.
The following analyzes how to proceed, depending on the type of error:
If the error is in the content of the invoice: A corrective invoice must be issued in which the incorrect data is corrected in accordance with the provisions of article 15 of the Regulation that regulates billing obligations.
For these purposes, rectification may be made through a corrective invoice for substitution or 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 rectified:
How to register a corrective invoice?
If the error is not in the content of the invoice, but there is an error in the registration of the invoice in the SII: In this case, a modification of the billing record must be made in the SII, Record book of invoices issued.
In the following link you can see how to correct a registration error in the SII:
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During the first days of application of the bonus, some of the computer equipment would not be enabled to adequately reflect the discount in the collection and the invoice could have been issued incorrectly, reducing the tax base of the supply and, consequently, the VAT charged.
In that case, it will be necessary to rectify the invoices, as indicated in the previous example.
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 advisable that the rectifications of the impact and, where appropriate, In this case, the determination of the VAT accrued corresponding to the supplies made during the declaration-settlement period is carried out before the end of the entry 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 the return of the bonuses made in the previous month, using an electronic form through the electronic headquarters of the State Tax Administration Agency.
Once the consistency of the supply information in the reference period has been verified, the refund will be agreed and paid by bank transfer. After a period of one month has elapsed since the end of the period to submit 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 made.
7. Who can request the advance payment?:
Collaborators may request an advance payment on account of the bonus, not exceeding 90% of the average monthly volume of products sold by said collaborator in 2021. This advance may not be less than 1,000 euros nor more than 2,000,000 euros.
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What are the consequences of the applicant companies or individuals not appearing in the Entities listed in Order ITC/2308/2007, of July 25?
As long as the information does not appear in the AEAT Databases, the following message will be issued when completing the advance payment request:
"At this time the Tax Agency does not have the updated data from the census in relation to Order ITC/ 2308/2007, of July 25, to be able to process your request for an advance payment of the extraordinary and temporary refund of the final price of certain products energetic.”
Many subjects are updating the data from the census of fuel and fuel 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. Provincial territories:
For supplies made in the Autonomous Community of Navarra, or in the provincial territories of the Autonomous Community of the Basque Country, the monthly refund and the advance payment must be requested from the respective Provincial Tax Administrations.
The bonus will be compatible with partial refunds of the Hydrocarbon Tax for professional diesel consumption, as well as direct aid for entrepreneurs or professionals especially affected by the increase in fuel prices that are contained in the same standard approved today.
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What is the criterion to determine the jurisdiction of the Tax Administration to process the advance payment on account or monthly refunds?
The power to process the advance payment on account or monthly refunds is determined based on the place where the supply is made to final consumers, being the responsibility of the AEAT when it refers to supplies made in common territory, including the Canary Islands, Ceuta and Melilla. , or the Provincial Administrations of the Basque Country and Navarra, when referring to supplies made in their respective territories.