Instructions

VAT- Model 319

PAYMENT ON ACCOUNT OF VAT CORRESPONDING TO DELIVERIES OF GASOLINE, DIESEL AND BIOFUELS AFTER THE COMPLETION OF THE NON-CUSTOMS WAREHOUSE REGIME. VAT ON IMPORTS SETTLED BY CUSTOMS.

Instructions for model 319

WAYS TO SUBMIT THE DECLARATION

• Access via the option: Form 319. Fiscal Year 2025 and subsequent years. Filing

• The form must be submitted electronically (with an electronic certificate or with Cl@ve).

• As many advance payments, or forms 319, as withdrawals are made will be accepted.

FILING PERIOD

The presentation of form 319 must be prior to the removal of the products from the tax warehouse, and the effective payment on account must be made with the presentation.

REQUIRED TO SUBMIT FORM 319

Form 319 shall be submitted by depositors or holders of tax deposits referred to in point 1 of section eleven of the annex to Law 37/1992, of December 28, on Value Added Tax, when the following conditions are met simultaneously:

• That the guarantee referred to in the aforementioned number 1 consists of the advance payment provided for in letter b) of number 3 of the eleventh section of the annex of Law 37/1992, of December 28, on Value Added Tax.

• That the competence to inspect the Value Added Tax corresponds to the State Tax Administration Agency in accordance with the provisions of article 29 of the Economic Agreement with the Autonomous Community of the Basque Country, approved by Law 12/2002, of May 23, and in article 34.7 of the Economic Agreement between the State and the Chartered Community of Navarre, approved by Law 28/1990, of December 26.

ID

The identification details of the depositor or holder of the deposit who submits the self-assessment must be completed.

ACCRUAL

Tax year: You must enter the four digits of the year to which the declaration corresponds.

SETTLEMENT

• Tax warehouse: The CAE of the tax warehouse from which gasoline, diesel or biofuels are extracted will be recorded. It must be active in the census of Establishment Activity Code with activity key H7: Fiscal hydrocarbon depots.

• Casillas 01, 05, 09, 13, 17 and 21 “Product Type“: You must enter the following code depending on the type of product:

  Code	Type of product
  01	Leaded gasoline
  02	98 IO unleaded gasoline or higher octane
  03	Other unleaded gasolines
  04	Diesel fuel for a general one
  05	Bioethanol and biomethanol for use as fuel
  06	Biodiesel for use as fuel

• Casillas 02, 06, 10, 14, 18 and 22 “Volume“: The volume in liters at room temperature will be recorded in the numeric content field of nine whole numbers without decimals.

• Casillas 03, 07, 11, 15, 19 and 23 “Price/liter“: The price per liter of the product will be stated in euros with four whole numbers and a maximum of three decimal places rounded down or up.

• Casillas 04, 08, 12, 16, 20 and 24 “Quota VAT operation assimilated to import“: The fee for the transaction will be recorded as equivalent to that accrued on the occasion of the withdrawal of the product from the tax warehouse.

• Box 25: The sum of the fees included in boxes 04 + 08 + 12 + 16 + 20 + 24 will be entered

RESULT

Box 26 Amount of the payment on account to be paid: must match 110 percent of the amount entered in box 25. It will be expressed in euros with thirteen whole numbers and a maximum of two decimal places.

INFORMATION ON TAXATION BY TERRITORY

• Taxpayers who pay taxes jointly to the State Administration and the Provincial Councils of the Basque Country or the Chartered Community of Navarre, will detail in a disaggregated manner the advance payment that corresponds to each chartered administration, as well as to the common territory.

• You must enter the information in the boxes 27, 29, 31, 33 and 35, Depending on the case, the taxation percentages range from 0% to 100%, corresponding to the State Administration and each of the regional administrations in the settlement of VAT of the fiscal year to which the declaration refers.

• In the boxes 28, 30, 32, 34 and 36 You must indicate the amount in euros resulting from applying the percentages shown in boxes 27, 29, 31, 33 and 35, respectively, to the amount entered in box 26 above.

DEPOSIT

• You must enter the amount to be paid (box 26) in the box identified with the code I.

• It will be expressed in euros with thirteen whole numbers and a maximum of two decimal places.