Special taxes on alcohol and derived beverages or on hydrocarbons

The Registry of extractors of fiscal warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons will be made up of the persons or entities, whatever their condition, that extract from the fiscal warehouses the products included in the respective objective areas of the taxes on Alcohol and Derived Beverages or on Hydrocarbons.

The extraction, in accordance with the fifth section of the annex to Law 37/1992, of December 28, will occur whenever the abandonment of the deposit regime other than the customs one occurs and, consequently, the accrual for the extractor of an operation assimilated to the importation of goods of the Value Added Tax is determined. For these purposes, extraction will also be understood as an option, and the registration of the person or entity that carries it out will be required in this register, when an exit occurs under a suspension regime to another tax warehouse. Registration will not be required when the delivery made by the extractor after the extraction that completes the storage regime other than customs is exempt from Value Added Tax.

The provisions of the preceding paragraph shall be independent of the person or entity in whose favor the tax deposit provides services. In those cases in which said person or entity authorizes another to withdraw products, the authorized party must also register in the Registry referred to in the aforementioned previous paragraph.

Inclusion in said Registry, which will form part of the Census of Business Owners, Professionals and Tax Withholders, will be carried out upon request of the interested party, specifying the type of product to which it refers, in the manner provided for the declaration of registration or modification of census data.

Therefore, must register in the registry of fiscal warehouse extractors ( REDEF ):

Extractors, who are the people or entities that:

1. They carry out an extraction according to the definition given by the VAT Law : abandonment of the non-customs storage regime (accrual of an operation similar to the import of goods of VAT),
2. They make departures under a suspension regime to another tax warehouse.

The obligation to be registered applies both to Wholesale Operators of petroleum products and to those persons or entities authorised by Wholesale Operators of petroleum products to carry out extraction, as well as, where appropriate, to those authorised by the latter.

Wholesale operators, retail distributors and consumers of petroleum products, whose activities are defined in Law 34/1998, of October 7, of the hydrocarbon sector, who have stored their own product in logistics tax warehouses, must register with the REDEF in order to extract the product, since the operations they are going to carry out with their own product are considered extraction.

Suppliers authorised by operators to extract the goods on their behalf and from their product account shall always be entered in the Register.

The application for inclusion in the Register of extractors of fiscal warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons be submitted prior to the time when the operations that determine the obligation of registration provided for in article 3.7 of the General Regulation of the actions and procedures of tax management and inspection and development of the common rules of the procedures for the application of taxes, approved by Royal Decree 1065/2007, of July 27, are carried out.

To request registration in the Registry of extractors of fiscal warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons, the Registration will be marked in box 716.a and date in box 717a in the case of products subject to the Tax on Alcohol and Derived Beverages or in boxes 716.b and 717.b in the case of products subject to the Tax on Hydrocarbons.

The inclusion of any person or entity in said registry and referring to one or another type of products, will be effective from the day following the adoption by the competent body of the corresponding inclusion agreement ( DA Sole of Royal Decree 249/2023, of April 4)

It will not be necessary to submit the registration application for hydrocarbon operators that are on the list of wholesale operators of petroleum products managed by the General Subdirectorate of Hydrocarbons and New Fuels of the General Directorate of Energy Policy and Mines of the Ministry for the Ecological Transition and the Demographic Challenge and the persons and entities that are identified as recipients of the impact of the quotas of the Special Taxes on alcohol and alcoholic beverages in the informative declarations of passed on quotas provided for in Order HAP /779/2013, of April 30, which approves model 548 "Special Taxes on manufacturing. "Informative declaration of transferred quotas", submitted in 2022, since they are considered included in the Registry of extractors of fiscal warehouses of products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons, with reference to one or another type of products, at the time of entry into force of the regulation relating to said Registry.

The request for cancellation will be made by marking Cancellation in box 716.a and date in box 717.a in the case of products subject to the Tax on Alcohol and Derived Beverages or in box 716.b and 717.b in the case of products subject to the Tax on Hydrocarbons.