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In accordance with Art. 13 of Regulation ( EU ) 2016/679 of the European Parliament and of the Council of April 27, 2016 and article 11 of Organic Law 3/2018, of December 5, Protection of Personal Data and guarantee of digital rights, it is reported that the personal data that you will provide will be processed by the State Tax Administration Agency for the purpose of effective application of the state tax and customs system. You can find more information about possible treatments and the procedure for exercising the rights established in articles 15 to 22 of the regulation at the following link:Information for the interested party on data protection

Royal Decree 1075/2017, of 29 December, modifies the Special Taxes Regulations, approved by Royal Decree 1165/1995, of 7 July, introducing a series of changes which affect, inter alia, article 106 section 4 thereof.

This precept requires that end consumers of discounted diesel oil will certify, for each supply or each few supplies, their status as supplier, by providing a statement that should comply with the forms approved by the Ministry of Finance and Civil Service, and also display their tax identification number.

Order 293/2018 of 15 March (Official State Gazette 21/03/2018) develops the aforementioned modification of article 106 of the Special Taxes Regulations, adding a new section 18 to Order EHA/3482/2007 which approves two new forms "Tax returns for end consumer - article 106.4 Special Tax Regulations - one-off supply" and "Tax return by end consumer - article 106.4 Special Tax Regulations -multiple supplies".

The new End consumer tax return forms, approved by the aforementioned Order will be applicable six months after their publication in the Official State Gazette.