FAQs
Extractors, which are persons or entities that are registered, must register:
- They carry out an extraction according to the definition given by the VAT Law : abandonment of the non-customs warehousing procedure (accrual of a transaction treated as the importation of goods for VAT),
- 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.
Suppliers authorised by operators to extract the goods on their behalf and from their product account shall always be entered in the Register.
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 Fiscal Warehouses, must register in the REDEF in order to extract product, since the operations they are going to carry out with their own product are considered extraction.
Only those who extract products included in the objective scope of the Tax on Alcohol and Derived Beverages must register. The regulations do not provide for the registration of those who extract products from the Tax on Wine and Fermented Beverages, Tax on Intermediate Products or Tax on Beer.
No, since such operations do not have the status of extraction for the purposes of the Registry.
No, they do not perform an extraction for registration purposes.
No, since such operations, to the extent that they transport third-party merchandise, do not have the status of extraction for the purposes of REDEF .
No, unless for some circumstance they carry out an extraction according to the definition given by the VAT Law : abandonment of the warehouse regime other than the customs regime (accrual of an operation assimilated to the importation of VAT goods) or make departures under a suspensive regime to another fiscal warehouse.
In general, it will be the owner of the stored product who extracts it (whether the Wholesale Operator or someone authorized by the former) who must be registered. Only to the extent that the Bonded Warehouse is itself a Wholesale Operator, or is authorized by an Operator, acquiring the product within the Warehouse for its extraction, must it be registered.
Registration is requested by submitting form 036, checking the corresponding registration box in REDEF .
Access to the query must be made through the following route of the AEAT electronic headquarters:
All procedures
Tax registers, NIF and tax address
Tax registers
Census Check-Management and control of 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
Consult the Registry of Exporters of Tax Warehouses for products included in the objective areas of the Taxes on Alcohol and Derived Beverages or on Hydrocarbons.
The query can only be made in reference to NIFs recognised by the AEAT (letter A, B, F, N, W or similar followed by 8 digits).
To access this consultation, it will be necessary to have an electronic Certificate.