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Fraudulent use of subsidized diesel oil

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El uso fraudulento del gasóleo bonificado

Many businessmen do not understand the reason for the existence of the Customs and Excise Department of the Tax Agency. They do not understand why there is a specific Department for this matter.

We must begin by explaining that certain products are subject to excise taxes. These taxes are levied on the consumption of certain products, specifically beer, wine and fermented beverages, intermediate products, alcohol and alcoholic beverages, hydrocarbons, tobacco, electricity and certain means of transportation.

In other words, when we buy tobacco, a bottle of whiskey or put gasoline in our vehicle, we are paying an excise tax on the purchase of such products.

In other words, we are dealing with an Indirect Tax which, in the opinion of the writer of this article, should be the basis of the tax burden in this country, reducing Direct Taxes and thus achieving greater tax justice.

Let us imagine the application of Indirect Taxes in other areas such as the use of roads, the use of beaches or other public spaces, etc… From our point of view, there would be a greater tax justice and the mere fact of working (which for many is a burden per se and on top of that they should be taxed for that burden), the receipt of an inheritance or the sale of a company would cease to be taxed.

Leaving aside fiscal tribulations, let us explain why the Customs and IIEE Department exists: mainly because of the risk of fraud in the use of subsidized diesel.

Apart from management or administrative powers, this is the real reason for the existence of a Customs and IIEE Department.

It is well known that there is a certain amount of VAT fraud in the hydrocarbons sector, but this VAT fraud does not fall under the jurisdiction of the Customs and Excise Department since it is not an Excise Tax, but VAT.

Therefore, the main function of the Customs and IIEE Department is the control of Excise Tax fraud, which can basically occur in two ways:

  • This is called “washed diesel”, i.e. using chemical procedures to remove the tracer that identifies the subsidized diesel and sell as normal diesel what is in fact subsidized diesel. In short, selling more expensively what has been bought more cheaply.

These are, roughly speaking, the two main arrangements that are made with a view to committing fraud with the subsidized diesel and ensuring that the State collects less in terms of excise taxes on hydrocarbons than it should collect.

Obviously, there are more assumptions, since the imagination and the picaresque of the human being has no limits.

There are many settlements and penalties imposed by the AEAT for alleged fraud in the consumption of subsidized diesel. Obviously, not all of them are fair or duly justified, as even the AEAT is wrong.

In Casajuana Abogados we are specialists in this type of matters as we have defended multiple settlements and penalties of the AEAT to companies and individuals for improper use of subsidized diesel.

If you have any AEAT file open for a similar case, do not hesitate to consult with us. We will analyze it and study if it can be defended and won.

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