Information note on extraordinary and temporary bonuses on the price of certain energy products.
Chapter VI of Royal Decree-Law 6/2022, of March 29, which adopts urgent measures within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine, in order to immediately mitigate the impact on businesses and families of the rise in fuel prices caused by the military aggression against Ukraine, regulates an extraordinary and temporary bonus on the price of certain energy products.
Thus, companies in sectors of the Spanish economy that are heavily dependent on these energy sources, and especially the transport sector, will see the impact on their economic situation of the extraordinary and sudden rise in prices immediately cushioned.
The extension of the bonus to the rest of the citizens aims to reduce the impact that the context causes, directly and indirectly, on domestic economies, already greatly affected by the increase in energy prices prior to the aggression against Ukraine and by the effects that the COVID-19 crisis still has.
INCLUDED PRODUCTS : 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:
-
Gasoline (G95E5, G95E10, G95E5+, G98E5 and G98E10).
-
Standard automotive diesel or "diesel A" (GOA) and automotive diesel with improved characteristics or "diesel A+" (GOA+).
-
Diesel B (GOB).
-
Marine gas oil (MGO).
-
LPG (liquefied petroleum gases for vehicle propulsion).
-
CNG (liquefied compressed natural gas for vehicle propulsion).
-
LNG (liquefied natural gas for vehicle propulsion).
-
Bioethanol.
-
Biodiesel.
-
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.
APPLICATION DEADLINE : The above products purchased between April 1 and June 30, 2022, both inclusive.
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.
BONUS AMOUNT: End consumers will receive a bonus of 0.20 euros per litre or, in the case of CNG or LNG, per kilogram.
BONUS MANAGEMENT : The figure of the collaborator in the management of this bonus is created, which are the owners of the exploitation rights of the retail fuel and fuel supply facilities and the owners of the companies that carry out direct sales of the products included in the bonus to the final consumers.
INVOICES : The documents issued for each supply must include at least one of the following information:
-
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.
-
Express reference to the application of the bonus included in the Royal Decree-Law.
See the Note on how to document the extraordinary and temporary bonus on the final price of certain energy products included in this electronic site.
https://sede.agenciatributaria.gob.es/Sede/en_gb/procedimientoini/DJ22.shtml
MONTHLY REFUNDS TO EMPLOYEES : In the first fifteen calendar days of May, June and July 2022, you may request a refund of the bonuses made on all direct sales and sales through your facilities 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.
In the case of operators subject to and not exempt from the non-tax public patrimonial benefit regulated in article 21 of Royal Decree-Law 6/2022, the refund of the bonus will be 0.15 euros per litre or per kilogram.
ADVANCE ON ACCOUNT : Between April 1 and 15, employees may request an advance on the bonus, for an amount corresponding to 90% of the average monthly volume of products sold by said employee in 2021, reported to the census of companies that make direct sales to end consumers in compliance with sector regulations. The minimum amount of the advance will be 1,000 euros and the maximum will be 2,000,000 euros.
RETURN ADJUSTMENTS: If an advance payment has been requested, when the application for the last month is submitted, the amount of the advance referred to in the previous section will be deducted from the corresponding monthly refund. If the amount of the refund is less than the amount of the advance, the employee must pay the difference.
The National Commission on Markets and Competition may request information from collaborators in the management of this bonus. These requirements must be met in compliance with the approved regulations.
FORAL 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 Provincial Institutions.
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 approved regulation.