A laps with DIESEL B MOBILITY
No one today would be able to say exactly what is happening with the so-called DIESEL B MOBILITY.
Neither would anyone be able to say what it obeys, where the idea came from and what is called DIESEL B MOBILITY.
Was something like this necessary in these moments of uncertainty in the sector?
What is truly certain is that its appearance could only be classified as monumental nonsense, as well as that its urgent reform or elimination would be desirable.
The so-called DIESEL B MOBILITY was born as a consequence of Royal Decree Law 6/2022, by which extraordinary measures were adopted due to the invasion of Ukraine.
Said Royal Decree Law regulates in its articles 10 to 14 of chapter V, which approves the transposition of article 7 bis of Directive 98/70/CE of the European Parliament and of the European Council of October 13, 1998 (“FQD” – Fuel Quality Directive-).
Said FQD Directive obliges the EEC states to approve the objective of reducing the intensity of greenhouse gas (GHG) emissions by 6% during the life cycle of fuels.
That is what Spain has approved through Royal Decree Law 6/2022.
What then is DIESEL B MOBILITY?
Well, DIESEL B MOBILITY is DIESEL B WITH BIOFUEL.
So far everything perfect and even recommended.
Where do the problems begin to arise and why do we talk about the desirability of their reform or even elimination?
Well, when said DIESEL B MOBILITY is only mandatory for some uses or activities (fuels used to propel road vehicles, non-road mobile machines, including inland navigation vessels when they are not at sea and rail, agricultural and forestry tractors and recreational craft when not at sea, electricity for road vehicles, if it can be shown that the electricity supplied for use in such vehicles has been adequately measured and verified, and biofuels for aviation use).
In this way, for example, the heating diesel must not use MOBILITY DIESEL B, and CLASSIC DIESEL B must be used.
In short, they have doubled DIESEL B, dividing it into DIESEL B MOBILITY and DIESEL B (normal, classic or “lifelong”).
What this means in practice:
- Increase the price of DIESEL B by converting it to DIESEL B MOBILITY since the price increases due to the overprice of biofuel.
- Service stations and gas centers must have a deposit for DIESEL B MOBILITY and another for DIESEL B CLASSIC. That is, they must invest in tankage
- Service stations and gas centers must keep an accounting for DIESEL B MOBILITY and another for DIESEL B CLASSIC.
- Make way for the “picaresque” in the commercialization of DIESEL B. Undoubtedly, there will arise cases of companies that will market DIESEL B CLASSIC (cheaper than DIESEL B MOBILITY) as DIESEL B MOBILITY. In short, the engines support a B diesel with bio as well as without bio.
The truth is, and we have been told by the AEAT, DIESEL B MOBILITY is not recognized by the Excise Tax regulations. It does not appear contemplated either in the Law or in the II.EE Regulations. That is important to keep in mind.
What is currently happening?
In the first place, there is no recognition by the Customs and Excise Departments of the so-called GASOLEO B MOBILIDAD.
Secondly, the large oil companies (or oil operators), possibly for logistical reasons of tax warehouses, are not incorporating bio into any DIESEL B. In other words, the DIESEL B MOBILITY that is being marketed is the DIESEL B of the entire life (that is, without bio). Of course, they sell it to you as DIESEL B MOBILITY, but it does not have bio and it does carry the extra cost of bio (because they must comply with their obligations as taxpayers of SICBIOS).
Finally, there are talks with the Ministry to change this regulation and, most likely, so that all DIESEL B (regardless of its use) carries bio and thus put an end to the duplication of DIESEL B that is causing so many headaches.
Carlos Babot
Experto en impuestos especiales sobre los hidrocarburos
23/02/2023
