As anyone operating in the hydrocarbons sector should know, the sector has undergone substantial changes in recent months with the publication of the Royal Decree 249/2023, of April 4, creating the REDEF, obliging anyone who extracts product from a tax warehouse to register in the Register of Extractors of Tax Warehouses.
Likewise, we have already commented in previous articles on the uncertainty generated in the sector by the publication of the Royal Decree, mainly for two reasons:
- The State Agency of Tax Administration has not communicated at any time the manner in which the companies operating in the sector must proceed until they are registered in the REDEF or what requirements must be met to be added to the list of companies registered in the REDEF, and most of them have been paralyzed for the last two months with the economic damage that this entails for them.
- They have not communicated at any time the deadline for the resolution of the requests for registration of the companies interested in registering in the Register.
Editing with Elementor
Loading
Initially, the issue seemed to be very simple, since the only requirement established by the Tax Agency to authorize the registration in the REDEF was that the interested party extracted the product from the tax warehouse and registered in the census under the heading provided for this purpose in form 036.
However, we are seeing that it is not being so; requirements of invoices of purchase and sale of product, memory of the activity, justification of why the registration in the REDEF is requested, on-site inspections and other issues of which we had never been notified are those that are being carried out by the Tax Agency to study whether or not the registration in the REDEF of the company concerned is appropriate or not.
In JLCasajuana Abogados we have studied the requirements established by different regional administrations (correctly regulated and detailed) and, by tax analogy, we already know what are the requirements that are being demanded by the AEAT to proceed to definitively register a company in the list of companies extracting tax deposits (REDEF).Likewise, we have already commented in previous articles on the uncertainty generated in the sector by the publication of the Royal Decree, mainly for two reasons:The State Agency of Tax Administration has not communicated at any time the manner in which the companies operating in the sector must proceed until they are registered in the REDEF or what requirements must be met to be added to the list of companies registered in the REDEF, and most of them have been paralyzed for the last two months with the economic damage that this entails for them.
They have not communicated at any time the deadline for the resolution of the requests for registration of the companies interested in registering in the Register.
Initially, the issue seemed to be very simple, since the only requirement established by the Tax Agency to authorize the registration in the REDEF was that the interested party extracted the product from the tax warehouse and registered in the census under the heading provided for this purpose in form 036.However, we are seeing that it is not being so; requirements of invoices of purchase and sale of product, memory of the activity, justification of why the registration in the REDEF is requested, on-site inspections and other issues of which we had never been notified are those that are being carried out by the Tax Agency to study whether or not the registration in the REDEF of the company concerned is appropriate or not.In JLCasajuana Abogados we have studied the requirements established by different regional administrations (correctly regulated and detailed) and, by tax analogy, we already know what are the requirements that are being demanded by the AEAT to proceed to definitively register a company in the list of companies extracting tax deposits (REDEF).
Likewise,we also know on the basis of what criteria the Tax Administration may deny the inclusion in the REDEF on the grounds that the necessary requirements justifying the registration in the Register are not met, as well as for tax risk aspects that the Tax Administration has already detailed in some Autonomous Communities.
Lastly, it should be noted that the Tax Administration may decide to remove the company from the Register (subject to appeal) if it considers that the operations carried out by the trader may result in non-compliance with its tax obligations relating to Excise Duties or Value Added Tax, or the improper obtaining of tax benefits or refunds in relation to the latter tax, and such removal does not exempt compliance with the tax obligations accrued as a taxpayer.
Do not hesitate to contact us if you have any doubts about whether you should register in the REDEF, if you have been required by the Tax Agency to respond or if your registration in the Register of Extractors has been denied and you want to appeal it.
You may be interested in: “Department specializing in excise duties on hydrocarbons“
