Regulation of the formation of the Register of bonded warehousing extractors
On April 5, 2023, the Royal Decree 249/2023 was published in the Official State Gazette, through which the formation of the Register of extractors of fiscal deposits of products included in the objective scope of the tax on hydrocarbons is regulated.
First of all, what is meant by extraction?
According to the Law 37/1992, of December 28, the extraction takes place whenever the abandonment of the deposit regime other than the customs one takes place, determining for the extractor the accrual of an operation assimilated to the import of goods of the Value Added Tax.
Likewise, it is understood for the purpose of extraction (requiring registration in said registry) whenever there is an exit under a suspension regime destined for another tax warehouse.
On the other hand, registration shall not be required when the delivery made by the extractor after the extraction that completes the non-customs warehousing procedure is exempt from Value Added Tax.
It should also be noted that registration in the Register of tax warehouse extractors will take place at the request of the interested party by means of form 036 or 037 (as appropriate), the order regulating this request not having been published yet.
However, as far as the hydrocarbons sector is concerned, the registration will take place ex officio (not at the request of the interested party) as long as we are talking about hydrocarbon operators that are on the list of wholesale operators of petroleum products managed by the Subdirectorate General of Hydrocarbons and New Fuels of the General Directorate of Energy Policy and Mines of the Ministry for Ecological Transition and the Demographic Challenge.
On the other hand, and in compliance with the provisions of section five of Law 37/1992 (which provides that the holders of tax deposits must verify that the persons or entities that carry out the operations that determine their inclusion are included in the Register of deposit extractors), the holders of the deposits will be given access to the register, whose membership will be of a public nature. As for the operators, the Tax Administration will provide the necessary technical systems for the consultation of the situation of the operators in the Register of extractors.
The interested party should be aware that the application for registration in the Register of tax warehouse extractors must be submitted in any case prior to the time at which the operations that determine the obligation of registration are carried out.
This Royal Decree will enter into force twenty days after its publication in the Official State Gazette.
We have the impression, in view of Royal Decree 249/2023, that the new regulation will not curb fraud in the sector but simply broadens the liability to be demanded once the fraud is committed, expanding the range of possible liability (subsidiary, in this case) to the holder of a tax warehouse that has little or nothing to do with the fraud committed by another company.
In JL Casajuana, we are expert advisors in the hydrocarbon sector where more than 25 years of experience support us. Do not hesitate to contact us if you have any doubts about whether you are considered an extractor, if you are obliged to register in the Register of extractors of fiscal deposits or any other question that may arise as a result of the publication of Royal Decree 249/2023.
You may be interested in: “Department specializing in excise duties on hydrocarbons“
Carlos Babot
Expert in excise taxes on hydrocarbons
20/04/2023
