Fecha publicación: 20 noviembre, 2012
Autor: Arola

On the 30th of June 2012, it was published in the official state gazette (BOE no. 156) the Law 2/2012, of the 29th of June, of National Budget for the year 2012 which modifies the tax on the hydrocarbons as consequence of the necessary adjustment of the intern order to the community rule. Moreover, in order to integrate the tax on the retail sales of determinate hydrocarbons in the tax of oils, several precepts of the Excise law, and removed the tax of oils.

The news is the ones below:

  • With effect 1st of July 2012, it is amended the epigraph 1.2.1 of the first tariff of the oil tax replacing the concept “ unleaded petrol of 97 I.O. o of a higher octane” by the concept “ unleaded petrol of 98 I.O o of higher octane” being applicable the tax rate of 431,92 €per every 1000Lt as of 98 I.O.
  • With effect 1st of July 2012, it is amended the tax rate of the epigraph 1.11 “Kerosene for general use”, being replaced for 306€ per every 1.000Lt.
  • With effect 1st of January 2013, it is cancelled the tax on retail sales of determinate fuels “ impuesto sobre ventas minoristas de determinados hidrocarburos “IVMDH””.
  • With effect 1st of January 2013, as consequence of the cancelation of the IVMDH, the excise duty on fuels will have 3 compounds:

–        Tipo estatal general “State General type “: that matches with the actual rate of the excise on fuels.

–        Tipo Estatal Especial “State special type”: that matches with the actual IVMDH.

–        Tipo autonómico “autonomic type”: that matches the autonomic type of IVMDH.

  • This means that it will exist a single kind of tax on fuels, the excise on fuels, having a tax rate in function of the autonomous community where the supply is affected.
  • The autonomous communities will be able to assume normative powers on the autonomous burden rate of the tax on fuels as follows:

  • During the 2013, the autonomous burden rates of the IVMDH will continue being subsistent as autonomous rates of the Fuels tax, as they are not approved specially the new autonomous burden rates.
  • The tax rate to implement will be the corresponding to the autonomous community where the final consumption of the products takes place, understanding that they are consumed in an autonomous community territory either the products received in facility of own consumption or in service stations and everywhere else different from a factory or tax warehouse.
  • The accrual of the autonomous tax will be produced, in general terms, in the same moment where the state tax (general + excise), basically, in the output from factories and tax warehouse or when registered consignee. However,  once the suspensive procedure is cancelled, the goods will be dispatched from a community territory to another’s, producing again the accrual, exclusively in relation with the autonomous burden rate, on the occasion  of the output from the facility where its located. In these situations the burden rate will be the one applicable on the destination community.

The above involves the creation of a new taxpaying entity of the autonomous burden rate of the excise on fuels. This new taxpaying entity is the distributor supplying other autonomous community different from those where it is located, being liable of the tax from all the supplies realized. In the conditions that will be regulatory determined, as taxpaying entity of the tax, it will have to make the corresponding declaration of register into the autonomous tax of the effected supplies to other autonomous communities and if relevant, when the destination community has a lower rate request the drawback of the entered.

  • In accordance with the above mentioned, the 1st tariff burden rates established in the art.50 of the excise law, will be amended. The burden rate of the tax on fuels becomes to be formed by the sum of the state rate plus the autonomous rate. The state rate  will be formed by the sum of a general rate and other special, according to the schedule below:

  • It is abolished the zero type in the excise on fuels in biofuels establishing the mentioned rate in the head 1.13, 1.14 and 1.15 in the art 50.1 of the Excise law ( see schedule above).
  • It is maintained the drawback for professional fuel in the same quantities and rates, but instead of applying it on IVMDH, it will be applied on the state special rate and autonomous (in the communities where the drawback exists) of the excise on hydrocarbons.

Finally and with no regard to the above mentioned, as a habit of our own, we inform you that the budget law approved establishes the rate of legal interest of the money of the 4% until de 31-12-2012. During this period, the interest on arrears will be of the 5%.


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