This royal decree proceeds to the regulatory development that requires the transposition of Council Directive 2008 /118/EC of 16 December 2008 on the general system of excise duties and on the repeals Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, which has been carried out by Law 2/2010 of 1 January 1992. March, for which certain directives are transposed in the field of indirect taxation and amend the Non-Resident Income Tax Act to bring it into line with Community legislation.

In fact, the implementation of the computerised control procedure for the movement of products subject to excise duty has required the adoption of Directive 2008 /118/EC and the repeal of Directive 92 /12/EEC. The new control system established in the new Community legal framework generalizes the computerised control procedure for its movements and turns the control procedure into residual form by means of documents in support of the movements of these products, in cases where the computer systems are not available. At the same time, a full review of the Directive has been carried out, incorporating modifications which the experience gained in its implementation has advised to introduce. Directive 2008 /118/EC therefore repeals and replaces Directive 92 /12/EEC.

In addition, Directive 2008 /118/EC sets out some important developments which need to be transposed, such as the new assumption of non-compliance with the total destruction of the products subject to tax. (a) special conditions, provided that they are under suspension, as a result of the authorization of the competent authorities of the Member State in which the destruction occurred. It is also necessary to regulate again the irregularities in the circulation of these products and the rules applicable to duty-free shops are regulated.

Article 48 of Directive 2008 /118/EC provides Member States with a deadline of 1 January 2010 for the adoption and publication of the laws, regulations and administrative provisions necessary to give effect to the compliance with the provisions of this Directive with effect from 1 April 2010.

Law 38/1992 of 28 December 1992 on Excise Duties, which contains the transposition into Spanish law of Directive 92/12/EEC, has to be amended accordingly, and such amendment has been referred to. in particular to the provisions relating to the movement of goods. On the other hand, this new control system has been incorporated into Law 38/1992 with special attention to the prevention of any possible fraud, evasion or abuse.

All these aspects, which have been amended in Law 38/1992, require a regulatory development contained in the amendment of the Special Tax Regulation carried out by this royal decree.

In addition to the aforementioned regulatory development, the amendment of the Excise Regulation includes amendments to numerous precepts to incorporate improvements in the management and control of excise duties. manufacture. Thus, modifications are incorporated required by the necessary updating of the regulations for their adaptation to the new technological processes, manufacturing and processing of the information, as well as for the completion of the permanent objectives to simplify procedures and reduce formalities. Notable examples of the above may be the greater flexibility given to the determination of the cases in which a circulation document, the en route sales procedure or the transport of products by means of fixed pipes is valid; the reduction of certain minimum amounts of the required guarantees; the possibility of storage of the documentation in computerised form or the possibility of making mixtures of biofuels or biofuels with fuels or fuels conventional ships.

In this context, it is also necessary to unify the period of determination of the percentages of eligible losses without the need for justification or proof in the quarter, for all the special manufacturing taxes, thus eliminating the disparity of percentages of losses which were eligible under the obligation of taxable persons to carry out their liquidations on a monthly or quarterly basis. Indeed, the reason why a percentage of losses or other is allowed is mainly due to the volatile or susceptible nature of the deterioration inherent in the products, and time is a substantial variable to be taken into account. to consider acceptable a percentage of losses or another. The other variable which may give rise to differences between the amounts entered in the accounts and those resulting from the measurements made, which is due to the inaccuracies of the elements with which these measurements are made, is provided for and is allowed to be justified by the tax obligation.

In its virtue, on the proposal of the Minister of Economy and Finance, in agreement with the Council of State and after deliberation of the Council of Ministers at its meeting on February 26, 2010,

DISPONGO:

Single item. Amendment of the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July.

The Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July, is amended as follows:

One. Article 1 is amended as follows:

" Article 1. Concepts and definitions

For the purposes of Title I of this Regulation,

following definitions shall apply:

1. Traffic albarans. Documents relating to the movement of products covered by special manufacturing taxes other than the accompanying document, the simplified accompanying document, the tax marks and customs documents.

2. Tax warehouse. The establishment authorized to receive, store and distribute, subject to the conditions laid down in this Regulation, products subject to excise duty, with the tax payable in the internal territorial area, but with the application of a reduced rate or an exemption scenario. In an establishment approved as a tax warehouse, products subject to excise duty shall also be received, stored and distributed with the tax due in respect of a general tax rate.

3. Managing centre. The body of the State Tax Administration Agency which, in the central sphere, is competent in the field of the management of special manufacturing taxes.

4. Reference Administrative Code. Reference number assigned by the competent authorities of the Member State of dispatch to the electronic administrative document, once the draft data has been validated. References to this code will be done by the acronym "ARC".

5. Electronic administrative document. The electronic document established by Directive 2008 /118/EC of the Council of 16 December 2008 on the general arrangements for excise duties and repealing Directive 92/12/EEC and Regulation (EC) No 684/2009 the Commission, of 24 July 2009, in order to protect the intra-Community movement, under suspension arrangements, of products subject to excise duty.

6. Emergency accompanying document. The paper on paper established by Directive 2008 /118/EC and Regulation (EC) No 684/2009 to accompany intra-Community movement under suspension arrangements, where the computerised control system is not available in the the time of dispatch of the products. In such cases, the consignor may initiate the movement in compliance with the requirements laid down in this Regulation and implementing rules.

7. Accompanying document. The document established for the purpose of protecting the movement with origin and destination in the internal territorial area, under suspension or with the application of an exemption or a reduced rate, of products subject to excise duty. It may be either an administrative accompanying document, in accordance with the model approved by the Minister for Economic Affairs and Finance, or in a trade accompanying document which must contain the same information as required for the administrative document, each of which shall be identified by a number corresponding to that of each of the boxes in the administrative document.

8. Simplified accompanying document. The document drawn up by Commission Regulation (EEC) No 3649/92 of 17 December 1992 to protect the intra-Community movement of products subject to excise duty in accordance with the procedure laid down in the guaranteed. It may consist either of a simplified administrative accompanying document, in accordance with the model set out in the Annex to that Regulation, or in a simplified commercial accompanying document which must contain the same elements of information required by the administrative document, each of which shall be identified by a number corresponding to that of each of the boxes in the administrative document.

9. Law. Law 38/1992, of December 28, of Special Taxes.

10. Place of import. The place where the products are located at the time of their release for free circulation in accordance with the provisions of the customs legislation.

11. Managing office. The unit of the State Administration of Tax Administration, in the territorial sphere, competent in matters of management of the special taxes of manufacture.

For these purposes, you will consider head of the management office:

(a) In general, and within the respective Delegation of the State Administration of Tax Administration, the Head of the Provincial Dependence of Customs and Excise or, where appropriate, the head of the body that performs equivalent functions.

b) In the delegations of the State Administration of Tax Administration where there is no Provincial Dependence of Customs and Excise or equivalent organ, the Delegate of the State Administration of Tax Administration, except in the case of a single-provincial autonomous community, in which case the head of the management office shall be the head of the Regional Customs and Excise Unit, or the head of the body carrying out equivalent duties.

12. Losses. Any difference in less, measured in homogeneous units, between the sum of the input products in a manufacturing or storage process and the sum of the output products thereof, considering the corresponding stocks Initial and final. In the case of transport, any difference between the quantity of products initiating a transport operation and the quantity of products concluded or resulting from a verification carried out on the transport shall be considered as 'loss'. course of that operation.

13. Fiscal improvement. The procedure whereby, on the basis of products subject to excise duty, received under suspension arrangements, compensating products are obtained, subject to the conditions laid down in this Regulation, which are not subject to special manufacturing taxes and which are subsequently to be exported, thereby finalising the suspension regime.

14. Regulatory percentage of losses. The maximum percentage limit of losses set out in this Regulation for certain operations or processes, to which they are considered eligible without justification or proof. It may be justified that differences between the amounts accounted for and those resulting from the measurements made which are higher than the statutory rate of loss are due to the imprecision of the measuring elements. Save as otherwise provided for in the specific rules of each tax, the percentage of losses shall be applied to the quantity of products of entry in the process or operation concerned. In the case of an integral process in which it is not possible to determine the losses incurred in each of the simple processes that make up the process, the regulatory percentage of losses of the integral process shall be the result of the weighted sum of the statutory loss percentages for each of the simple processes.

15. Computerised system. System of control by means of computerised procedures for intra-Community movements of products subject to excise duty, based on the electronic administrative document. References to this system will be done by the acronym "EMCS".

16. Direct supply. Movement, exclusively in the internal territorial area, outside the suspension system, of products subject to excise duties which have benefited from an exemption or from the application of a reduced rate by reason of their destination, up to a the place of delivery authorised by the competent authorities, under the conditions laid down in this Regulation, if that place has been designated by an authorised warehousekeeper or by the holder of a tax warehouse.

17. Traveller to a third country or third country. Any passenger in possession of a transport title, by air or sea, in which an airport or port situated in a third country or territory is the final destination. '

Two. Article 3 (2) is amended as follows:

" Article 3. Fiscal improvement.

(...)

2. It shall be a necessary condition for the granting of the authorization referred to in paragraph 1 above, the provision of a guarantee amounting to 2,5 per 100 of the quotas corresponding to the maximum annual quantity referred to in paragraph 1. next. If the supplier is an authorised warehousekeeper established in the non-internal Community territorial scope, this guarantee shall also have an effect on the receipt of products under suspension as a registered consignee. '

Three. Article 4 is amended, which is worded as follows:

" 4. Exemptions in the context of international relations and certain issues.

1. The application of the exemptions referred to in paragraphs (a) and (b) of Article 9 (1) of the Law shall be applied in accordance with the provisions of Royal Decree 3485/2000 of 29 December 2000 on reliefs and exemptions on the basis of diplomatic, consular and international bodies, and amending the General Regulation of Vehicles, approved by Royal Decree 2822/1998 of 23 December.

2. In the case of the exemption relating to acquisitions made by the armed forces referred to in Article 9 (1) (c) of the Law, in the case of the products covered by the taxes on alcohol and beverages, the Commission shall, in accordance with Article 9 (1) of the The procedure for the application of the benefit will be initiated, according to Royal Decree 160/2008, of 8 of 8, of the tax on the Labors of the Tobacco or of the fuels included in the objective scope of the Tax on Hydrocarbons. The Commission's proposal for a directive on the application of the rules of procedure for the the North Atlantic Treaty Organization, the International Headquarters of that Organization and the States party to that treaty and the procedure for its application is established, with the request to the Ministry of Defense of the accreditation of compliance with the conditions laid down in the respective international conventions signed by Spain. Once such accreditation has been obtained, the beneficiary of the exemption shall request its application from the managing centre. In this application, which will be accompanied by the aforementioned accreditation, the class and quantity of products to be purchased with exemption will be specified, in accordance with the intended needs. The managing centre shall issue the supply authorisation with exemption from the special manufacturing taxes, for the quantity appropriate to the justified consumption needs.

3. The application of the exemption referred to in Article 9 (1) (d) of the Law shall be carried out under the conditions laid down in the agreement which recognises it and, as far as is not provided for in the agreement, in accordance with the rules of the said Royal Decree. Decree 3485/2000 as far as it is applicable. In the case of fuels falling within the scope of the Hydrocarbon Tax, it shall also be subject to the provisions of Article 5 of this Regulation.

4. The supply of the products referred to in paragraphs 2 and 3 above shall be carried out as follows:

(a) In the case of products imported or with a customs status of non-Community goods, from the customs office of import or, where appropriate, from a free zone or warehouse or from a customs warehouse.

(b) In the case of products located within the internal territorial scope, from a factory, tax warehouse or tax warehouse.

(c) The seats of data of the accounts of the establishments referred to in paragraphs (a) and (b) above shall be justified by the corresponding supply authorisations and copies of the document of the following paragraph (e) is referred to.

(d) In the case of products supplied from the non-internal Community territorial scope, the beneficiaries of the exemptions may receive them directly under suspension arrangements. In this case, the supply authorisations must be issued in the form of a 'certificate of exemption', the model of which shall be established by the Minister for Economic Affairs and Finance, and which shall accompany the document in which the ARC is reflected. The beneficiary of the exemption shall complete the electronic receipt notification.

(e) Where, in the cases provided for in subparagraphs (a) and (b) above, the products circulate with origin and destination in the internal territorial area, their circulation from the place of dispatch to their destination shall be covered by a accompanying document. The beneficiary of the exemption shall return to the consignor the copy number 3, once the receipt certificate has been signed.

5. In the case of exemption referred to in Article 9 (1) (e) and (f) of the Law, in relation to excise duties on alcohol and alcoholic beverages and the Tax on Tobacco Labours, the purpose of the exemption is to: shall certify by copy number 3 of the accompanying document, duly completed by the customs office which has controlled the operation. The corresponding boxes in this document shall include the customs code and the expression 'Exempt Avitualling'.

Four. Article 5 is amended as follows:

" Article 5. Fuel supplies in the framework of international relations.

1. The application of the exemptions referred to in Article 9 (1) (c) and (d) of the Act shall be effected in the case of the supply of fuels falling within the scope of the hydrocarbon tax by means of the refund of the tax quotas included in the price of the fuel purchased, in accordance with the procedure laid down in the following paragraphs.

2. The purchase of fuels must be carried out by means of credit, debit or purchase cards, the issue of which has been approved by the managing centre for this purpose. Compliance with the following conditions shall be required for approval:

(a) The card must be issued in the name of the beneficiary and the registration of the vehicle shall be recorded.

b) Both the buyer and the seller of the fuel must be identified.

(c) The class and quantity of the fuel purchased must be recorded as well as the amount of the purchase.

(d) The amount of the purchased fuel must be loaded into the current account at any credit institution, in the name of the beneficiary.

e) The card issuing entity shall be capable of complying with the requirements of paragraph 6 of this Article.

3. In the case of the purchase of fuels for use in the facilities of the armed forces referred to in Article 9 (1) (c) of the Law, the procedure laid down in Article 4 (2) of the Act shall be followed. Regulation.

The delivery of the fuel may also be carried out by the supplier through direct supply to the vehicles of the members of those forces or of the civilian personnel at their service; to this end, the command of the armed forces forward to the managing centre, through the Ministry of Defence, a list of beneficiaries and vehicles owned by them, with the expression of first and last names, numbers of the special identification cards and the registration of such cards. vehicles. The supply of fuels shall be carried out in accordance with the procedure laid down in paragraph 2 above, to which effect the entity which each beneficiary chooses for the issue of the cards to which it refers shall be recorded in the ratio. This paragraph.

4. The managing centre shall authorise, where appropriate, the supply of fuel with the right to return, by communicating such agreement to the issuing entity designated by the beneficiaries, with an express indication of the name of the owner of the vehicle, of the registration of the same and of the maximum monthly amount of fuel for which the right to return is recognized.

5. The missions of each State and persons representative of the armed forces shall notify the management centre of any changes to the requests referred to in paragraphs 2 and 3 above, following the procedure set out in the above paragraphs. The managing centre shall communicate the modifications to the issuing entities on the cards concerned.

6. Card-issuing entities shall submit by means and electronic, computerised or telematic procedures to be determined by the Minister for Economic and Financial Affairs, within a period ending on the 20th of the month following the end of each month. quarter, a relationship to the following data:

a) The name or social reason, address, and Fiscal Identification Number of the issuing entity.

b) Vehicle registration, as well as the Tax Identification Number and the name of its owner and customer account code (c.c.c.) of charge.

c) Total amount of each fuel class, expressed in litres, acquired by using the card, up to the maximum authorized monthly, and total amount due in the quarter.

Card-issuing entities shall be responsible for the correspondence between the data contained in those relationships and those that are deducted from the means of payment used.

7. The managing centre shall, where appropriate, agree to the refund of the quotas for the hydrocarbon tax corresponding to the litres of fuel purchased, without exceeding the maximum authorised, by ordering the payment of the amount to be returned to the institution. Card issuing. For the determination of the quota to be returned, the tax rates which have been in force during the quarter for each of the fuels shall be applied; if there has been a change in the rates, the weighted average rate shall be applied of each one of them. If the issuing institution of the cards is a taxable person of the Hydrocarbons Tax, the managing centre may, at the request of the institution, authorise the repayment to be made by means of the payment of the fee corresponding to the tax period in which the return is agreed.

The card issuing entity shall pay each beneficiary the amount of the shares returned, no later than the date on which the first settlement is carried out, by expressly stating the amount corresponding to the return and the quarter to which it corresponds. "

Five. Article 6 (3) is amended, which is worded as follows:

" Article 6. General rules on returns.

(...)

3. The refund of the tax may be authorised on a provisional basis. Provisional settlements shall become final as a result of the inspection carried out by the Inspectorate or where they have not been verified within the four-year period from the date on which the inspection is carried out. operation that causes the right to return. "

Six. Article 8 is amended, which is worded as follows:

" Article 8. Returns by introduction to tax warehouse

1. The procedure for the refund of the tax referred to in Article 10 (1) (c) of the Law, in respect of the quotas corresponding to the products covered by the special manufacturing taxes introduced into a tax warehouse for subsequent dispatch to a consignee domiciled or established within the non-internal Community territorial scope shall be governed by the provisions of this Article.

2. The holder of the tax warehouse in which the products are introduced shall record the entry of the products in their accounts, serving as the document of charge of the movement document issued by the employer. These products may not have another destination, under the responsibility of the authorised warehousekeeper, which he sent to the non-internal Community territorial scope.

3. In the accounting of the output of the products of the tax warehouse, the reference to the corresponding seat of charge shall be included. Movement up to the destination indicated by the employer shall be covered by the movement document established for intra-Community movement under suspension.

4. The holder of the tax warehouse shall send the employer a copy of the notification of receipt. The consignor shall record in that copy the reference to the corresponding seat in his accounts.

5. The employer shall, in the management office concerned, submit a request for repayment, adjusted to the model approved by the Minister for Economic Affairs and Finance, in accordance with the procedures laid down by the Minister for Economic Affairs and Finance. the non-internal Community territorial scope, by means of their prior introduction into a tax warehouse, which have reached their destination during each quarter.

6. The application shall be submitted within the first twenty days of the month following the end of the tax period and shall be recorded for each operation:

a) The start date of the establishment.

(b) The tax warehouse in which the products have been introduced, indicating their code of activity and the establishment (CAE).

c) The target state.

(d) The name, surname or registered name and address of the recipient, as well as their tax identification number for VAT purposes and their tax identification number for the purposes of excise duties, in the case of a authorised warehousekeeper or registered consignee, or the authorisation number of the consignment allocated by the tax authorities of the State of destination, if this is an occasional registered consignee.

e) The class and quantities of products sent from each of the items of each tax, expressed in the units of each item, for which the return is requested.

(f) The date of dispatch by the authorised warehousekeeper, as well as the ARC of the electronic administrative document issued by the depositary.

g) The date of the receipt notification by the recipient, and

(h) The amount of the refund requested, calculated in accordance with paragraph 1, or, where applicable, in Article 6 (2) of this Regulation.

7. The employer shall keep at the disposal of the management office and the inspection services for a period of four years the copies referred to in paragraph 4 of this Article and the documents certifying the payment or accounting Special taxes on manufacturing in the non-internal Community territorial area. The latter documents may be replaced by accrediting diligence of the following data:

(a) The address of the competent office of the tax authorities of the State of destination;

(b) The date on which the said office accepted the declaration and the reference number or registration number of this declaration.

8. For the purposes of applying Article 6 (2) of this Regulation, it is considered that the operation giving rise to the right to return is the receipt of the products in the State of destination.

9. The employer shall keep at the disposal of the management office and of the inspection services, for a period of four years, the documents proving to have satisfied the tax within the internal territorial scope of the products sent.

10. The management office shall decide on the return file by agreeing, where appropriate, to pay the corresponding quotas. '

Seven. Article 9 (5) and (7) are amended as follows:

" Article 9. Return on the guaranteed shipping system.

(...)

5. The application shall be submitted within the first twenty days of the month following the end of the quarter and shall be recorded for each operation:

(a) the reference number of the simplified accompanying document issued.

b) the date of departure.

c) the target Member State.

(d) the name, surname or registered name and address of the recipient, as well as their tax identification number for VAT purposes.

e) the class and quantities of products delivered from each of the headings of each tax, expressed in the units of each item, for which the return is requested.

f) the date of receipt by the recipient,

g) the tax payment date and reference in the target Member State, and

(h) the amount of the refund requested, calculated in accordance with paragraph 1, or, where applicable, in Article 6 (2) of this Regulation.

(...)

7. The employer shall keep at the disposal of the management office and the inspection services, for a period of four years, copies of the simplified accompanying documents issued, the documents proving to be satisfied the tax within the internal territorial scope, for the products delivered, the copies of the simplified accompanying documents returned by the addressees and the supporting documents of having satisfied the tax in the State target member. "

Eight. Article 11 is amended as follows:

" Article 11. Tax deposits.

1. The managing centre may authorise the persons who request it, the establishment of tax warehouses where, under suspension arrangements:

(a) Goods subject to special manufacturing taxes may be received, stored and dispatched.

Within these operations, the preservation and packaging operations of those goods, as well as those of a mixture that do not constitute transformation, shall be considered as being included except as provided for in points (b) and (c) below.

b) Denaturation or bookmark addition operations may be performed.

(c) mixtures of products covered by the hydrocarbon tax may be carried out in tax warehouses of hydrocarbons, whether or not with other products, provided that the mixture obtained is in turn in the objective field of the tax.

2. The authorisation of a tax warehouse shall be conditional upon compliance with the following requirements:

(a) The average quarterly volume of outflows during a calendar year shall exceed the following amounts:

1. Alcohol: 400,000 litres of pure alcohol. In the Canary and Balearic Islands this limit will be 100,000 litres of pure alcohol.

2. Derived Beverages: 25,000 litres of pure alcohol.

3. Extracts and alcoholic concentrates exclusively: 3,500 litres of pure alcohol.

4. Intermediate products: 150,000 litres.

5. Wine and fermented drinks: 150,000 litres.

6. Beer: 150,000 litres.

7. Alcoholic Beverages together: the amount equivalent to 30,000 litres of pure alcohol.

8. º Hydrocarbons: 2,500,000 kilograms.

9. Labors of tobacco: the quantity whose value, calculated according to its maximum selling price to the public, is 2,500,000 euros.

10. No, notwithstanding the above numbers in this paragraph (a), compliance with a minimum volume of outflows in relation to the authorisation of the following tax deposits shall not be required:

1 '. Tax deposits which are authorised exclusively for the purpose of carrying out the supply of alcoholic beverages and tobacco products intended for the consumption or sale on board of ships and aircraft.

2 '. Tax warehouses for alcoholic beverages and tobacco products located in ports or airports and operating exclusively as retail establishments, provided that they have recognised the customs status of customs warehouses or warehouses francs.

3 '. Tax deposits located in public airport facilities that are solely dedicated to the distribution of kerosene and aviation gasolines.

4 '. Tax deposits that are exclusively dedicated to the distribution of oils and fats and of methyl alcohol (methanol) referred to in Articles 50a and 51.3 of the Law.

5 '. Tax deposits that are exclusively dedicated to the distribution of products included in the tariff 2. of the Tax on Hydrocarbons.

6 '. Those which are exclusively used for the storage of undenatured alcohol, manufactured by the same holder and which has an exempt destination in the internal territorial sphere or is intended for the Community's non-internal territorial area or the export.

The tax deposits referred to in the preceding paragraphs of this number may also issue alcoholic beverages and tobacco products, or only one of these products, for tax deposits of the same holder. how to make product returns to source providers.

b) When requested, by whom it is already the holder of a tax warehouse that has been operating regularly and uninterrupted for more than two years, the authorization to its name of new tax deposits for the same category of products, the minimum movement volumes referred to in the preceding paragraph shall be reduced by 25 per 100.

This reduction shall also apply where the applicant for the tax warehouse is the holder of a factory of the same category of products which has been operating regularly and continuously for more than two years and the volume of which The average of the average outflows over the 12-month period immediately preceding the deposit application exceeds the amounts set out in point (a) above.

The reductions referred to in the preceding paragraph shall not apply in relation to the authorisation of hydrocarbon tax deposits.

(c) Tax deposits must be located in facilities independent of those in which any activity is exercised which for reasons of security or fiscal control is not compatible with that which determines the authorization of the tank. In particular, hydrocarbon tax deposits shall be located in facilities independent of the facilities for sale to the public or for supply to motor vehicles and petroleum fuels. An installation is considered to be independent when it has no communication with another and has direct access to the public route.

However, the managing centre may authorise a demarcated area of the premises where the deposit is located to be deemed to be outside the same for the sole purposes of storage and further redispatch of products by the tax payable on the occasion of their departure from the deposit and which were subsequently returned to the holder.

The movement of these products must be recorded in a book entitled to the effect in which the seats of the office are justified by the albaran issued by the person or entity carrying out the return and with reference to the seat originating from the tax warehouse; the data seats shall be justified with the order to be issued for the purpose of the circulation of the redispatched products.

d) The fiscal deposits in which liquid bulk are introduced must have tanks for storage. Such tanks, differentiated by classes and specifications, shall be numbered and equipped with the corresponding measuring elements, duly authorised by the official body or competent authority.

e) In each tax warehouse, a stock account must be kept in which the products covered by the special manufacturing taxes introduced into the accounts and which are saved from it are recorded. The seats of office shall be justified by the accompanying document on the tax warehouse as the place of delivery. The data shall be used to distinguish between the different tax treatments given to the products and the supporting documents or movement documents, as the case may be, issued by the holder of the deposit. Where, in accordance with Article 15 of the Act, processing operations are carried out in the tax warehouse, the accounting of the deposit shall reflect such transactions. The managing centre may require that the entire accounting system be carried out by computerised procedures previously validated by that centre.

(f) Applicants, as well as the administrators of fact or law, must be kept abreast of their tax obligations.

g) The tax deposits of hydrocarbons that develop their activity in relation to the petroleum products affected by Law 34/1998 of 7 October of the Sector of Hydrocarbons can only be authorized to those who, in accordance with the provisions set out in that law, meet any of the following conditions:

1. No holders of an administrative authorisation for transport facilities or storage parks in accordance with the provisions of Article 40.2.

2. Tengan the condition of operator wholesale as provided for in Articles 42 and 45.

3. Exercise, from facilities authorized for this purpose, the activity of retail distributor of petroleum products, as provided for in Articles 43, 46 and 47.

(h) Any of the facilities comprising the gas system as described in Article 59 of the Hydrocarbons Sector Law may be authorized as a natural gas tax warehouse. They may be authorised as a single tax warehouse for a number of such installations provided that their holder is the same person and there is centralised control of them.

The authorisation of such facilities as tax warehouses shall require, in addition to compliance with the applicable general requirements, that the applicant is in possession of the administrative authorisation which where applicable, as the case may be, of those referred to in Articles 67 and 73 of that Law 34/1998.

3. The application for authorization of a tax warehouse shall, in any event, include the name or social name and the tax identification number of the tax obligor and, where applicable, the person representing it, and shall be filed by the interested in the management centre. This application shall be accompanied by the following documentation:

(a) The description of the activity to be carried out in relation to the authorisation requested and reasoned forecast of the average quarterly volume of departures during a calendar year. In that memory, the processing operations which, where appropriate, are planned to be carried out in the tax warehouse shall be described.

b) Plano at the level of the premises of the establishment, indicating the number and capacity of the tanks. For applications relating to oil or gas pipeline networks, the plane of the network of pipes and the location and class of the pumping elements, as well as the indication of such elements, of those used to carry out the measurements of the the flow of the products and, where appropriate, of the storage media, which make up the network.

(c) The supporting documentation of compliance with points (c), (d) and (e) of paragraph 2 of this Article.

(d) The supporting documents of the authorisations which, where appropriate, correspond to other administrative bodies. In particular, and in respect of the activities relating to products falling within the scope of the hydrocarbon tax, it is necessary to provide the supporting documentation of the authorization which, if appropriate, should be granted by implementation of the provisions of Law 34/1998 of 7 October of the Hydrocarbons Sector and its implementing legislation. As for the tobacco products, it will be necessary to be registered in the corresponding Register of Operators of the Commissioner for the Market of Tabacos, as established in Law 13/1998, of 4 May, of Market Management of Tabacos and Tax rules, and in their development regulations.

e) The project of the guarantee to be provided in accordance with the provisions of Article 43 of this Regulation.

4. Upon receipt of the request and documentation referred to in the previous paragraph, the managing centre shall forward it to the inspection services to carry out the relevant checks.

5. Once the authorisation of the managing centre for the installation of the tax warehouse has been granted, the implementation of the tax warehouse shall require the registration of the tax warehouse in the territorial register of the managing office corresponding to the place of its location. and the provision of the corresponding guarantee, as provided for in Articles 40 and 43 of this Regulation, respectively.

6. Tax deposits may be authorised in facilities authorised to store goods in any suspensory customs procedure, in premises or areas eligible for temporary storage or in free zones and warehouses. Such a possibility shall be conditional on the control of such facilities for customs purposes being integrated into the accounting system referred to in point (e) of paragraph 2 of this Article in such a way that it is possible at all times to be known the tax or customs status of goods placed on such premises.

7. The installation and operation of the tax warehouses shall be subject to the rules and limitations contained in this Regulation, as well as to the particular conditions which are laid down in each case on the occasion of their authorisation. In particular, it may be required from the holders of the tax warehouses, on the occasion of the authorization, or at a later time, information relating to the owners of the products deposited, in the form provided for in the agreement of authorisation or requirement in question.

8. Failure to comply with the rules, limitations and conditions referred to in the preceding paragraph, and in particular the failure to comply with the minimum volumes laid down in paragraph 2 (a) of this Article, shall result in the revocation of the authorisation granted. In addition to the regularisation of stocks of the products stored, the revocation shall include the prohibition of the operations referred to in paragraph 1 of this Article under suspension arrangements. The foregoing shall be without prejudice to the possibility of adopting the provisions referred to in Article 40 (8) of this Regulation. "

Nine. Article 12 (1) to (4) is amended as follows:

" Article 12. Receipt repositories.

1. Registered consignees, in order to be able to receive products subject to special manufacturing taxes, under suspension arrangements, originating in the non-internal Community territorial area, must register the reception depots in the registers territorial units of the managing offices corresponding to each of these deposits.

2. The registration of the receiving deposits referred to in the preceding paragraph shall be conditional upon the holder of the deposit normally receiving products under suspension arrangements from the non-internal Community territorial scope. Failure to comply with this requirement may result in the withdrawal of the receipt deposit in the territorial register in which it would have been registered.

3. Without prejudice to the following paragraph 5, a stock account shall be kept in each receiving deposit in which the products received under suspension arrangements are entered in the accounts, with an indication of the date of receipt, the ARC, class and quantity of the products and the applicable heading.

4. The fees payable during each tax period shall be paid by the recipient registered by means of the authorization, in the place, form, time and form laid down by the Minister for Economic Affairs and Finance, except where the circumstances referred to in paragraph 6 below. '

Ten. Article 13 (1) and (4) are amended as follows:

" Article 13. Tax warehouses.

1. The managing offices may authorise the opening and operation of a tax warehouse to persons or entities requesting it.

The application for authorization must include, in any case, the name or social name and the tax identification number of the tax obligation and, where applicable, the person representing it, and shall be filed with the the managing office for the place where the installation is located. This application shall be accompanied by the following documentation:

a) Document that, if any, accredit the representation.

b) Memory of the activity to be developed.

c) Plano of the installations.

(d) The accreditation of the authorisations which, where appropriate, should be granted to other administrative bodies.

e) The one who credits the current in the fulfillment of his tax obligations.

The operating authorisation of the tax warehouse may be revoked in case of non-compliance with the obligations set out in the Law and in this Regulation in relation to the installation and operation of the tax warehouse, as well as in the cases in which the holders are no longer aware of their tax obligations. The revocation of the operating authorisation shall, where appropriate, involve the regularisation of stocks of the products stored. The above shall be without prejudice to the possibility of adopting the provisions referred to in Article 40 (8) of this Regulation.

(...)

4. In the case of the tax warehouse, stock records must be kept, the products received, and in the case of the warehouse, entered in the warehouse, expressly stating whether they are products received and issued with tax due to general type, with exemption from the tax or with application of a reduced rate. These seats shall be justified by the accompanying documents or documents which replace them in accordance with the provisions of this Regulation. The set of accounts shall allow the control of all products introduced and stored in the tax warehouse and the corresponding stock counts. "

Once. A new paragraph 7 is inserted in Article 13, which is worded as follows:

" 7. The establishments which, according to the regulations of the hydrocarbon sector, are only authorized to make supplies to fixed installations, will have the consideration of tax warehouses, but will only be able to make supplies to end consumers. "

Twelve. Article 14 is amended, which is worded as follows:

" Article 14. Discharge of the suspension scheme.

1. The production of products subject to excise duty, which is not covered by the suspension arrangements, shall be recorded in the stock records of the establishment, with the aim of the internal territorial scope of products subject to excise duty. An accompanying document is either issued if, on the basis of the destination, an exemption or a reduced rate has been applied, or a movement order is applied when the general tax rate is applied.

Self-consumption operations that generate the tax accrual shall be equally recorded in stock accounting.

2. Where the products leave the export-bound factory or tax warehouse, leaving the territory of the Community by a customs office situated within the internal territory, the following shall be entered in box 7 of the accompanying document: the name of the person representing the consignee at the place of export: in box 7 (a) of that document, the words 'Export outside the Community' shall be included together with the customs office of exit from the customs territory of the Community; Box 4 of the repeated document shall contain the code of the customs office of export. The customs office of exit from the customs territory of the community shall return to the authorized warehousekeeper the copy number 3 of the accompanying document, after the export certificate has been completed with the customs indication and date of export.

3. Products from a factory or tax warehouse, under suspension arrangements, for export, may be stored, without connection to the scheme, for six months in a customs warehouse or in an area or free warehouse, without losing the the condition of products under suspension. Such introductions shall be taken into account in the customs warehouse or in the zone or free warehouse, with reference to the accompanying document justifying the seat of charge and the export clearance document justifying the seat of the data. During the same period, these products, or part of them, may be returned to the factory or tax warehouse of departure, subject to authorization from the management office in whose territory the establishment is registered, the establishment of the circulation in such authorization.

After that period of six months, from the date of receipt of the products in the customs warehouse or in the zone or free warehouse, without the products having been actually exported or returned to the factory or Tax warehouse of origin, the suspension regime shall be deemed to have been completed. The holder of the factory or the tax warehouse for the exit of the products, responsible for the performance of the tax obligations arising from this circumstance, must communicate it, within 15 calendar days, to the managing office corresponding to the place where the products are located so that the corresponding clearance is to be carried out. For the purposes of this, the discharge of the suspension scheme shall be deemed to have occurred on the first working day following the expiry of the said period.

In the case referred to in the preceding paragraph, the products in question may be withdrawn from the customs warehouse or from the zone or free warehouse only, subject to the authorization of the management office concerned to the place where they are find, once it has been established that the terms mentioned in the previous paragraph have been established and that the special tax rates have been entered. The output of the products must be covered by the documents provided for in regulation.

4. If the products are linked to a suspension customs procedure for subsequent export from the territory of the Community by a customs office situated within the internal territorial area, the suspension arrangements shall be completed at the time of the link. Box 4 of the accompanying document shall contain the customs code authorising the attachment to the suspension customs procedure. This customs office shall certify in the accompanying document that the products have been linked to one of these schemes.

5. In the cases referred to in Article 3 of this Regulation, the suspension arrangements shall be concluded with the export of the compensating products. The departure of such products from the territory of the Community shall be credited in the manner laid down in the customs legislation.

6. In the case of consignments to the Community's non-domestic territorial area, to an authorised warehousekeeper or to a registered consignee, the discharge of the intra-Community movement procedure under suspension shall be established by means of a notification of receipt of the products covered by the excise duty presented by the consignee through the EMCS.

7. In the case of losses, which have occurred while the products are under suspension arrangements, in excess of those corresponding to the application of the statutory rate of loss, the provisions of Articles 15, 16 and 17 of the This Regulation.

8. The movement of products under suspension arrangements shall end at the time the delivery of these products is produced and, in the case of export, at the time when the products have left the territory of the Community.

9. In the case of exports of products covered by electronic accompanying documents, from a factory or tax warehouse established in the internal territorial area, with the departure of the products from the territory of the Community by a customs office not situated in that territorial area, where the State Agency for Tax Administration receives the export notification, which shall be sent to it by the competent authorities of the Member State of departure of the products from the territory of the Community shall make its reference to the holder of the factory or tax warehouse from which the export is performed.

In the case of exports of products covered by electronic accompanying documents, from a factory or tax warehouse established in the non-internal Community territorial area, with the output of the products of the the territory of the Community by a customs office situated in the internal territorial area, the State Agency for Tax Administration, on the basis of the visa issued by the Spanish customs office of exit referred to in Article 793 (2) of the Commission Regulation (EEC) No 2454/93 certifying that the products have left the the territory of the Community, shall complete an export notification and send it to the competent authorities of the Member State in which the factory or warehouse from which the export is made is located.

10. Proof that an intra-Community movement, under suspension arrangements, of products subject to excise duty has ended, by way of derogation from Article 32a, constitutes the notification of receipt provided for in Article 32.A. 2 of this Regulation or, where applicable, the export notification provided for in paragraph 9 above.

11. By way of derogation from the preceding paragraph, and in the case of intra-Community movement, in the absence of the notification of receipt or, where appropriate, of the export notification for reasons other than those set out in Article 32a, the proof that the movement has been completed may be provided by a confirmation by the competent authorities of the Member State of destination, on the basis of appropriate evidence, indicating that the products have actually arrived at their declared destination or, in the case of export, by means of a confirmation by the competent authorities of the Member State in which the customs office of exit from the territory of the Community is situated in which the exit from the territory of the Community of those products is certified.

For these purposes, any document submitted by the recipient containing the same data as the receipt notification or the export notification shall be suitable evidence.

When the State Tax Administration Agency has admitted the appropriate test in accordance with the preceding paragraph, it shall discharge the circulation in the EMCS.

In the absence of notification of receipt, the managing centre, at the request of the consignor, in which it proves that it has not been able to obtain it by the means at its disposal, may initiate the procedures provided for in the Council Regulation (EC) No 2073/2004 of 16 November on administrative cooperation in the field of excise duties.

Thirteen. Article 15 (3) is amended, which is worded as follows:

" Article 15. Losses within factories and tax warehouses.

(...)

3. Where differences in excess of the eligible claims result in counts made by the Administration, if the difference is in more, it shall be punishable as a gross tax breach of an accounting and registration type, unless any special sanction expressly provided for, the accounting being regulated by the corresponding seat of charge. If the difference is less, the corresponding settlement shall be conducted and shall be punishable as a serious tax violation. '

Fourteen. Article 16 (B) is amended, which is worded as follows:

" Article 16. Loss in circulation.

(...)

B) Losses in intra-Community circulation.

1. Without prejudice to Article 17 of this Regulation, the losses referred to in Article 1.12 of this Regulation, which have occurred during intra-Community movement under both suspensory and non-suspension arrangements, shall be determined by the difference between the quantity entered in the circulation document used and the quantity received by the consignee in the internal territory or present at a Spanish customs office for departure from the territory of the Community.

The above is without prejudice to any differences that may result from the checks carried out in the course of the circulation.

An irregularity is considered to have occurred when there are losses other than those that result in non-attachment assumptions.

2. Where any competent service of the Spanish authorities finds that there are losses in the course of a movement with origin or destination in the internal territorial area, it shall state the amount of the losses verified in the care to be taken to the managing office responsible for the territory, as well as to the managing centre.

3. Where losses are checked in the course of a movement with origin and destination outside the internal territorial scope, the diligence in which the amount of the verified losses is recorded shall be sent to the managing centre.

The managing centre shall, where appropriate, inform the Member State of dispatch. "

Fifteen. Article 17 is amended as follows:

" Article 17. Irregularities in intra-Community movement.

1. If, in accordance with Article 17 of the Law, the irregularity has resulted in the accrual of the excise duty in the internal territorial area, the competent body shall initiate the procedure for the liquidation of the the tax liability and shall communicate it to the managing centre so that, where appropriate, the competent authorities of the Member States of dispatch and the destination or only one of them, as appropriate, are informed.

2. Where the circumstances provided for in Article 17 of the Law are not provided for in order to consider that the accrual of the excise duty has occurred within the internal territorial area, the managing office concerned shall inform the institution of such irregularity. The competent authorities of the Member State of dispatch shall, where appropriate, inform the competent authorities of the Member State of

.

3. Where products sent from within the internal territorial area, for the non-internal Community territorial area or for a third country or third territory, do not reach their destination or do not effectively leave the territory of the Community and not it was possible to determine the place where the irregularity occurred, four months after the date of issue without sufficient proof of the regularity of the operation or of the place where the irregularity was actually committed. irregularity, it will be deemed to have occurred within the internal territorial scope, starting the procedure for the settlement of the tax liability.

4. If within three years from the date of commencement of a movement it is determined that an irregularity has occurred in the internal territorial area determining the accrual of the excise duty, the competent authority shall carry out the relevant settlement and shall inform the managing centre to inform the competent authorities of the Member State of departure and, where appropriate, those of the Member State in which the tax was initially satisfied.

5. Where it was presumed that an irregularity in circulation occurred in the internal territorial area and that the corresponding excise duty had been charged, if within three years from the beginning of that movement, the provide evidence of the regularity of the transaction or that the irregularity occurred outside the internal territorial scope, the competent management office shall agree to the return of the debt entered.

6. In the case of an issue initiated in the internal territorial area, with an accrual of the tax in that territory and destination in the non-internal Community territorial area and an irregularity occurring outside the internal territorial area which If the tax is levied by the Member State in which the tax was levied or checked, the Spanish tax administration will refund the excise duties levied, once proof is provided of the tax such taxes in that Member State.

7. The provisions of this Article shall be without prejudice to the penalties which, where appropriate, may be applicable. '

Sixteen. Article 18 (2) and (3) are amended as follows:

" Article 18. Impact.

(...)

2. Where the separate entry of the tax impact, in the form indicated in the preceding paragraph, substantially disrupts the development of the activities of the holders of the tax warehouses or factories, the managing centre may authorise, upon request of the persons or sectors concerned, the impact of the tax within the price, the expression "Special Tax included in the price" being stated in the

.

3. In the case of direct sales to final consumers by taxable persons who are not obliged, in accordance with paragraph 1, to record separately the impact of the tax, the managing centre may, at its request, provide them with the obligation to include in the document or invoice the expression "Special Tax included in the price", provided that the inclusion of the same disturbs the development of their activities. "

seventeen. Article 19 is amended, which is worded as follows:

" Article 19. General regime of movement.

1. Except in cases and subject to the conditions laid down in paragraphs 2, 3 and 4 below, products subject to special manufacturing taxes shall circulate within their territorial scope under cover of movement documents. Such documents shall be submitted at the request of the officials of the Administration.

2. They shall not specify a document to be used for the movement of products covered by special manufacturing taxes which are imported in application of the exemptions referred to in Article 21 (2) of Article 51 (5) and (6) and in the Article 61 (2) of the Act.

3. Purchases of products subject to special manufacturing taxes which, in their territorial scope, are carried out by private individuals for their own consumption and transport themselves shall not require a document to be used provided that they do not are intended for commercial purposes in accordance with the following rules:

(a) Procurement in the non-internal Community territorial scope.

When purchased goods:

1. Do not exceed the quantities referred to in Article 15 (9) of the Law in the case of alcoholic beverages or tobacco, or 5 litres if the alcohol is not denatured or alcohol denatured.

2. º Do not circulate by means of atypical transport, as defined in Article 15 (10) of the Law, in the case of hydrocarbons and without prejudice to the provisions of the following paragraph

.

3. Do not exceed 40 kilograms of net content in the case of liquefied petroleum gases in cylinders or 20 kilograms in the case of kerosene.

(b) Acquisitions made to retailers in the internal territorial area. When the goods purchased:

1. Do not exceed the amounts listed in Article 15 (9) of the Law in the case of alcoholic beverages or tobacco. However, where they exceed those quantities in respect of derived beverages or cigarettes, the only applicable movement document shall be the corresponding tax mark for which they must be provided.

2. º Do not exceed 5 litres in the case of non-denatured alcohol or totally denatured alcohol.

3. Do not exceed 200 litres or kilograms and do not circulate by means of atypical forms of transport, as defined in Article 15 (10) of the Law, in the case of hydrocarbons and without prejudice to the provisions of the next number.

4. º Do not exceed 40 kilograms of net content in the case of liquefied petroleum gases in cylinders or 20 kilograms in the case of kerosene.

4. Purchases of products subject to special manufacturing taxes which are made by retailers located within the internal territorial area, other traders or consumer entrepreneurs established in that field, shall not specify in the same way as those laid down for private persons in the preceding paragraph, except in the case of tobacco products which are acquired in vending machines by holders of establishments approved for sale with surcharge, in which case the holder of the vending machine must issue an albaran of circulation.

5. Railway undertakings and transport undertakings in general shall be obliged to display to the officials of the Administration responsible in particular the supervision of the circulation of the products covered by the excise duties of the manufacturing, invoicing and arrival books of goods, road maps and other documents and supporting documents relating to transport.

6. Without prejudice to national and Community provisions on customs procedures, the products subject to excise duty shall be deemed to be suspended when they are sent from the customs authorities of the Member States. internal territorial scope and destination in the non-internal Community territorial scope or vice versa,

(a) Through a Member State of the European Free Trade Association (EFTA), under the internal Community transit procedure, or

(b) Through one or more non-European Union States or the European Free Trade Association (EFTA), under cover of a TIR carnet (TIR Convention) or an ATA carnet (ATA Convention).

7. The movement of goods subject to special manufacturing taxes, outside the suspension system, which is initiated and completed in the internal territorial area through the territory of another Member State shall be covered by a document Simplified accompanying measures. In addition, the consignor and consignee of the taxable goods shall communicate the issue and receipt of the goods to the managing offices of which they are dependent.

8. The movement, from the place of importation to a destination within the internal territorial scope of products dispatched from import with an accrual of the general duty, shall be carried out under the appropriate customs document without prejudice to the requirement, if any, for tax marks.

9. The managing centre may authorise, at the request of the person concerned, the use of simplified procedures for suspension of movement between establishments of the same holder, provided that the movement takes place in full in the field internal territory. "

Eighteen. Article 20 is amended as follows:

" Article 20. Competence for the issue of movement documents.

1. In general, the movement documents shall be issued by the holders of the establishments from which the movement is initiated.

2. In the case of consignments to the Community territorial area not within the scope of the guaranteed consignments procedure, the simplified accompanying document shall be issued by the employer who carries out the consignment in that procedure.

3. In the case of importation, the circulation document to be issued shall be issued by the registered consignor.

4. The movement document shall be issued by the holder of the movement document in respect of goods subject to special manufacturing taxes linked to the customs warehousing procedure and stored in a private customs warehouse. depot. "

nineteen. Article 21 is amended, which is worded as follows:

" Article 21. Circulation document classes.

1. The documents eligible for the circulation of products covered by the special manufacturing taxes are as follows:

a) Electronic administrative document.

b) Emergency accompanying document.

c) Accompanying, administrative, or commercial document.

d) Simplified accompanying document.

e) Receipts and delivery vouchers.

f) Tax Marks.

g) Circulation Albaranes.

h) Customs documents.

2. In the case of the issue of a paper document on paper, where a reference is made in this Regulation to certain copies of the accompanying documents or the simplified accompanying documents, It shall also consider the corresponding copies of the commercial documents, where the latter may be issued instead of the administrative documents.

3. In the case of the issue of a document circulating on paper, in the event of the loss of a document of movement, he shall make his or her copy of the copy of the movement document which he works in his/her copy. power. If it is an accompanying document, such photocopy shall be visada by the managing office concerned with the establishment of exit from the products. "

Twenty. Article 22 is amended, which is worded as follows:

" Article 22. Accompanying document.

1. The accompanying document shall cover the circulation of the products subject to excise duty of origin and destination the internal territorial scope in the following cases:

a) Circulation under suspension.

(b) Circulation of products for which the tax accrual has occurred at a reduced rate or for which an exemption is applicable due to its destination, with the following exceptions:

1. In the case of fuel and fuel supply to aircraft and vessels, from factories, tax warehouses, tax warehouses and approved supply points, located at airports and ports, the Movement shall be covered by proof of delivery or delivery receipts as provided for in Articles 101, 102 and 110 of this Regulation, even where the supply of the aircraft or craft, fuels or fuels must be circular by road or by sea or inland waterway by a distance of not more than 50 kilometres. In these cases, the route to be carried out, the time of departure and the time required for arrival at destination shall be recorded on the delivery vouchers or delivery receipts.

2. In the case of hydrocarbons for which the tax has been payable at a reduced rate of tax and which are sold by a retailer to a final consumer, no accompanying document shall be issued. The provisions of this paragraph shall be without prejudice to compliance with Articles 19, 106, 107 and 108 of this Regulation.

3. When the en route sales procedure is applicable in accordance with the provisions of Article 27.

4. In the case of products related to tariff 2. in Article 50 (1) of the Law to which the exemption provided for in Article 51 (1) of that Law applies.

5. In the case of gas oil to which the rate laid down in heading 1.4 applies from the place where the business activity of the authorised final consumers is based, in accordance with the provisions laid down in the Article 106, up to the various sites where the machinery may be found to be refuelled. In such cases, the movement of gas oil shall be covered by the authorization referred to in Article 106 (4) (c) and in an order for each site where the operation is to be recorded, for each machine and after the operation has been carried out. identifying data and the volume of fuel refuelled.

(c) Circulation of products imported by customs located in the internal territory and released for free circulation, from the customs office of dispatch to the place of destination in the internal territorial area, under suspension or application of an exemption or a reduced rate.

It will not be necessary to issue accompanying documents in the case of imports of products that are discarded, by fixed pipes, directly in facilities that are enabled as a factory or tax warehouse.

2. The accompanying document shall be used in accordance with the following general rules:

(a) An accompanying, administrative or commercial document may be used in the case of circulation referred to in the preceding paragraph.

(b) The reference numbering of the documents shall be independent and unique for each exit establishment, carried out sequentially, for calendar years, irrespective of whether they are administrative documents or trade. However, where there are several exit points in the establishment, the management office may authorise the establishment of a numbering series for each of those points.

In the case of accompanying documents issued on the basis of operations for release for free circulation, the reference number corresponding to the D.U.A. with which the customs clearance has been formalised shall be used as reference number.

The document must be signed by the consignor or person who represents him except when it is issued by computer procedures authorized under the accounting system referred to in Article 3 (3). 50 of this Regulation and the waiver of signature by the management office has been authorized.

c) An accompanying document can comprise different categories of different products, provided they are sent to the same recipient and authorized establishment.

(d) The accompanying document shall include the time of departure of the establishment and the intended period of duration of the transport. This period shall be calculated taking into account the means of transport used and the distance to be travelled.

(e) Transport shall be understood as having been carried out, except for justified reasons, by the ordinary route and without any interruption other than those required by the rules on the carriage of goods by road. Where this does not occur, the route to be followed and the planned interruptions shall be recorded in the accompanying documents, with the duration of the transport fixed in accordance with these circumstances.

3. The managing centre may authorise the completion of certain boxes of the document.

4. By way of derogation from paragraph 1 of this Article, the managing centre may dispense with the obligation to issue accompanying documents, in cases of internal movement by fixed pipes and in those other cases where it is considers the use of such documents inappropriate.

5. The Minister for Economic Affairs and Finance may provide that, in all or some of the cases of movement with origin and destination, the internal territorial scope in which the issue of an accompanying document is to be issued, the accompanying document shall contain a copy supplementary to be sent or made available to the tax authorities prior to the start of the movement that the document will be covered. The cases in which such an obligation is due and the procedures for sending or making available the tax administration of the supplementary copy shall be determined by the Minister for Economic Affairs and Finance.

Likewise, the Minister of Economy and Finance will be able to arrange for all or some of the shipments under suspension, with the application of an exemption or reduced rate, with origin and destination the internal territorial scope from sending a draft electronic administrative document, in accordance with the procedure set out in this Regulation for this system. "

Twenty-one. Article 25 is amended, which is worded as follows:

" Article 25. Customs documents.

1. The movement of goods subject to excise duty in the internal territory, linked to a suspension customs procedure or while maintaining the customs status of goods in temporary storage shall be suspended, the purpose of this Regulation, by the document provided for in the customs legislation. The customs office of dispatch shall also be used to cover the movement of goods released from import with an accrual of excise duty at a general rate from the place of importation in the internal territory to a destination in the same scope.

2. Without prejudice to the provisions of paragraph 8. (c) the following Article 26, the debit heel by verbal declaration shall cover the movement of the imported goods in cases where, as provided for in the customs legislation, the import is formalised in that document.

3. Any additional information which must appear in the transport documents or in the commercial documents which serve as transit documents, as well as the amendments necessary to adapt the discharge procedure, goods subject to special manufacturing taxes shall be circulated under a simplified procedure of internal Community transit, shall be determined in accordance with the procedure laid down in Article 43 of Directive 2008 /118/EC. '

Twenty-two. Article 26 is amended, which is worded as follows:

" Article 26. Tax marks.

1. Irrespective of the requirements to be met in the field of technical and health and labelling and packaging, derived beverages and cigarettes circulating, outside the suspension arrangements, with a destination within the internal territorial scope which is not an independent bottling plant or packer must be contained in containers or containers fitted with a circulation pre-tape or other tax mark under the conditions laid down in this Regulation.

However, containers of a capacity not exceeding 0,5 litres containing derived beverages the strength of which does not exceed 6 per 100 vol. and the packages of up to 1 deciliter shall not be required to be provided with a pre-tape or a fiscal mark. whatever your graduation.

2. The pre-tapes are timbered documents and numbered subject to the model approved by the Minister of Economy and Finance. They shall be made by the National Mint and Timbre and shall be attached to the containers or containers in accordance with the following rules:

(a) In the case of derived beverage containers, the pre-tapes shall adhere to their plugs or closures, in such a way that they cannot be opened without breaking them.

However, in the case of containers of a capacity not exceeding half a litre, which are grouped together for retail sale in cases where the total content of the derived beverages does not exceed 5 litres, it may be attached to the case a single pretape corresponding to an equal or higher capacity, to the total content of derived beverages that make up the same.

(b) In the case of cigarettes, the pre-tapes shall be incorporated into the packaging which constitutes a unit of sale for the consumer in such a way that they cannot be detached before the consumer makes use of the work, of the transparent or translucent envelope that, if any, surrounds the package.

3. The Minister for Economic Affairs and Finance may authorise that the pre-tapes, with the necessary guarantees, may be replaced by other types of marks.

4. The supply of pre-tapes to the managing offices shall be made through the management centre, upon request, with the management of such offices as soon as it relates to orders, delivery and custody.

5. Manufacturers and holders of tax warehouses and reception depots shall make appropriate orders for pre-tapes in writing subject to the model approved by the Minister for Economic Affairs and Finance, to the managing office in which he is registered. the establishment where they will be placed. That office, if applicable, shall authorise the delivery of the requested pre-tapes, which shall be carried out on receipt, by recording its quantity and numbering.

The tax marks must be attached to the containers or containers by those who have received them from the managing office, unless they join in origin, outside the internal territorial scope, or which are sent to be Attached to an independent bottling plant.

Outside the previous cases, the transfer between different establishments or operators of tax marks is not permitted without adhering to the containers or containers to which they are intended.

However, in cases where the same person is the holder of several establishments and provides the overall guarantee referred to in Article 45 (2) of this Regulation, the pre-tapes removed from the managing office in respect of which the comprehensive guarantee is lodged, may be placed in any of the tax warehouses or factories comprising such a comprehensive guarantee.

6. The delivery of pre-tapes shall be carried out, provided that the requirements for guarantees are met, in accordance with the following rules:

(a) Within each calendar month, the managing office shall provide, at most, a number of pre-tapes such that the amount of the theoretical fees corresponding to the derived beverages or cigarettes to which such drinks may be applied (a) a pre-tape is not greater than the amount resulting from the provisions of Article 43 (2), (3) or (7) of this Regulation multiplied by the coefficient:

1. º 1.4 if these are derived beverages for factories and tax warehouses.

2. º 4.2 if these are derived beverages for receipt deposits.

3. º 83.4 if it is cigarettes for factories and tax warehouses.

4. º 166.8 if it is cigarettes for receiving deposits.

The management office will not handle requests for pre-tapes in quantity exceeding that limit unless a supplementary guarantee, 75 per 100 of the quota, is provided for the excess.

(b) Pretapes which, being capable of being delivered in accordance with point (a), have not been requested by the persons concerned, may be delivered within three months of the same calendar year.

(c) If the person concerned is not aware of the payment of his or her tax liability for the corresponding concept of special manufacturing taxes, he must provide a special guarantee which will be exclusively for the all the theoretical quotas that may be payable in relation to the products for which the pre-tapes are requested.

In the event that the provision of this guarantee could seriously impair the continuity of the activity, the Delegate of the State Tax Administration Agency may dispense with this obligation, without prejudice to the Possibility of adoption of precautionary measures in their substitution, in the terms established in Royal Decree 939/2005, of July 29, for which the General Rules of Collection are approved, for deferrals and payments of payments.

d) For the purposes of this article, theoretical quotas shall be understood:

1. In relation to the derived beverages, which would be due to the exit of the factory or tax warehouse, with the discharge of the suspension regime and without application of exemptions, of some drinks derived with the average graduation of the data processed or stored by the data subject during the previous calendar year and bottled in the highest capacity packaging according to type of pre-tape.

2. In relation to cigarettes, which would be due to the exit of a factory or tax warehouse, with the discharge of the suspension regime and without the application of exemptions, of cigarettes with a sale price to the public equal to the of the average of the manufactured or stored by the data subject.

(e) The additional and special guarantees referred to in points (a) and (c) above shall be affected when, in respect of a quantity of derived beverages or cigarettes, the pretapes of which the Withdrawal of such guarantees is provided, provided, alternatively:

1. The payment of the corresponding tax liability.

2. Your receipt in another factory or tax warehouse where you have provided a guarantee that covers the theoretical fees corresponding to the amount of derived beverages or cigarettes to be received.

(f) When the marks are applied to the products subject to excise duty, any amount guaranteed for obtaining the same shall be released if the excise duty has been accrued and collected in another State member.

7. Where the bottling of the derived beverages or the packaging of the cigarettes takes place outside the factory or tax warehouse, the authorised warehousekeeper shall, under his responsibility, provide the packaging plant with the necessary precebes.

8. In the case of imports of derived beverages and cigarettes, the placing of the pre-tapes shall be carried out, at the choice of the importer, in the form and under the following conditions:

a) With a general character:

1. º At the customs import, which will supply the necessary ones.

2. On target. In this case, the consignor registered in the case of import dispatch with the application of an exemption, or the importer, in the case of import at full rate, shall record in the accompanying document that the containers or packages lack precintes, as well as the number of the imported ones. The management office corresponding to the point of destination shall provide the intervention or inspection services of the required number of precintes so that, under their control, they are placed in the premises designated by the importer, extending the corresponding diligence.

3. º In origin. If the importer opts for the pre-tapes to be placed in the factory of origin, the management office corresponding to his address shall provide him with the necessary pre-tapes, subject to the provision of a guarantee of 100% of the quotas which would correspond to the quantity of derived beverages or cigarettes to which they could be applied. For the calculation of the amount to be guaranteed, in the case of derived beverages, it will be assumed that such drinks have a graduation of 40 per 100 vol., and that they are bottled in the most capacity packages, according to type of prectapes. In the case of cigarettes, the price to be used for the calculation of the guarantee shall be that set by the manufacturers or importers for the class of cigarettes sold.

The importation of the derived beverages or cigarettes with the pretapes adhered to, or the return of the latter shall be effected within six months, counted from the date of their delivery. This period may be extended for a period of less than the period of validity of the guarantee provided, unless new security is provided. If, on the expiry of that period and, where appropriate, their extension, the import or refund has not occurred, the guarantees provided shall be carried out.

(b) Where the derived beverages or cigarettes are imported by an authorised warehousekeeper for introduction into a tax warehouse or factory, the pre-tapes may be placed at or from the place of origin. In both cases, they shall be provided to the person concerned by the managing office corresponding to the domicile of the tax warehouse or factory, subject to the general conditions laid down in paragraphs 5 and 6 of this Article.

Where the pretapes are placed in origin, the importation of the derived beverages or the cigarettes with the pretapes attached or the return of the latter shall be carried out within six months from the date of the date of entry into force. of their delivery. That period may be extended, subject to the provision of security, in respect of the amount referred to in point (a) of point (a) of this paragraph. If, on the expiry of that period and, where appropriate, their extension, the import or refund has not occurred, the guarantees provided shall be carried out.

(c) In the case of derived beverages and cigarettes the importation of which is formalised by means of a verbal declaration, the affixing of a pre-tape shall not be required if the quantities imported do not exceed 10 litres or 800 units respectively.

9. The following rules shall apply in the case of receipt of derived beverages or cigarettes from the non-internal Community territorial scope:

(a) Reception under suspension arrangements or the procedure for guaranteed consignments: the provisions laid down in paragraph 8 (b) shall apply, the pre-tapes being delivered by the managing office corresponding to the factory, tax warehouse, registered recipient, or appropriate authorized recipient.

(b) Reception by the distance selling procedure: the pre-tapes must be placed in origin by giving those to the tax representative by the managing office where the representative is registered and with the guarantee that he/she has provided.

10. Where, in the cases referred to in paragraph 9 above, the receipt of the derived beverages or cigarettes does not occur with the pre-tapes attached or the refund of the latter with the time limits provided for in paragraph 8 (b) (a) the execution of the loan guarantees shall be carried out unless the lack of receipt or return is due to the destruction of the pre-tapes by chance or force majeure, and provided that this is clearly established, in particular, by certification to the effect issued by the tax authority of the Member State where the destruction. For these purposes, account shall be taken of the loss of 0,5 per 1,000 of the pre-tapes used even if they cannot be produced for destruction.

In the case of irregularities in the intra-Community movement whose resolution takes place after the guarantee has been implemented but within the time limits referred to in subparagraph (b) of paragraph 8 above, it shall be the provisions of Article 17 (5) of this Regulation.

11. Where, in the cases provided for in paragraphs 8 and 9 above, the importation or receipt of the derived beverages or cigarettes occurs in the demarcation of a management office other than that which made the delivery of the pre-tapes for its own placement at source, the latter shall communicate to this circumstance the corresponding effects.

12. At least once a year the inspection services or, where appropriate, intervention shall take stock of pre-tapes in the establishments to which they have been delivered. For the purposes of this count, the accounting discharge shall be accepted without further consequences of the following:

(a) Those that are presented to the intervention service, deteriorated, proceeding to their destruction.

(b) Those representing 0,5 per 1000 of those used even if they cannot be produced for destruction.

(c) Those which, in the terms of Article 14 of this Regulation, are credited as having been destroyed by chance or force majeure and provided that the destruction has been communicated immediately to the management office and to the prior to counting.

13. The recipients of consignments of derived beverages or cigarettes, which receive them without all or part of the containers or containers bearing the tax marks required to protect the movement, must communicate this circumstance, immediately, to the managing office corresponding to the place of reception.

14. The holders of the factories and tax warehouses shall keep a current account book in which they shall reflect, where appropriate, the tax marks which are delivered to them and those which are attached to the corresponding containers or containers.

They will also carry a book in which the movement of existing containers or containers in the establishment with the tax marks already adhered will be counted. The charge shall, where appropriate, be entered in the containers or packages to which the tax marks are attached to them in the establishment itself and, where appropriate, those which are received in the establishment with the tax marks already attached. In this case, the containers or containers leaving the establishment with the tax marks already attached shall be recorded, distinguishing in the case of exits under suspension arrangements, in which case reference shall be made to the EAC of the establishment of destination, or the accrual of the corresponding tax.

These books will be enabled by the management office corresponding to the petitioner's demarcation.

By way of derogation from point (b) of paragraph 6 of this Article, the stocks of tax marks at the factory or tax warehouse, both of those already attached to the containers or containers and of which they have not yet been In addition, it may not be more than 100 per 100 for the maximum number of pre-tapes which may be delivered to it during each month, as referred to in paragraph 8 (a) of this Article, unless a guarantee is provided complementary to 100% of the theoretical quotas corresponding to the pre-tapes to be exceeded by the limit. This supplementary guarantee shall be cancelled, where appropriate, at the time when the existing stocks of tax marks in the establishment cease to be more than 100% higher than the number of pre-tapes which may be delivered monthly to the holder.

In the controls and counts of tax marks practised by the Administration in establishments not subject to intervention, the discharge in respect of those provided for in paragraph 12 shall be accepted.

15. In the case of export and dispatch, by any intra-Community movement procedure, the Community's non-internal territorial area, of products incorporating pre-tapes of movement, shall be a prerequisite for such operations are considered to be authorised and, where appropriate, to ensure that the suspension arrangements are deemed to have been completed, that such pre-tapes are used or destroyed, under the control of the tax authorities, prior to the departure of the territorial scope internal. Such destruction or misuse shall be carried out in accordance with the procedure laid down in the second subparagraph of Article 6 (5

.

16. The suspension of the suspension of the suspension of the suspension of the suspension of the sale of the goods or of the goods or services provided for in Article 1 (1) (a) of Regulation (EC) No 220/2006 ('). may be made without the establishment of a destination having sufficient security to cover the tax marks received, as provided for in paragraph 6.b) of this Article. The management centre shall develop the procedure and control rules applicable to such cases.

The above paragraph shall also apply to cases of receipt, in factories or tax warehouses located within the internal territorial scope, of containers or containers containing derived beverages or cigarettes, with the tax marks attached, originating in the Community's non-domestic territorial area or from customs of import after release for free circulation. '

Twenty-three. Article 27 is amended as follows:

" Article 27. Sales en route.

1. As a general rule, the departure of products from the factory, tax warehouse or tax warehouse may be effected by the en route sales procedure provided that the tax has been established with an ordinary or reduced rate. The managing office may authorise the en route sales procedure for the provision of fuel and fuel aircraft to aircraft and vessels with an exemption.

However, gas oil may not be sent by the sales process en route to a tax warehouse or a retailer where the tax has been established with the reduced rate provided for under heading 1.4 of paragraph 1. Article 50 of the Law.

2. The following conditions shall be met for the application of the provisions of the preceding paragraph:

(a) The consignor must have a control system which allows the product outlets of the establishment to be known at all times, those delivered to each acquirer and those returning to the establishment.

b) The return to the source establishment must occur within the second business day following that of the exit. In the case of vessels, this period shall be five working days, counted from the completion of the victualling operations.

(c) The movement shall be covered by a movement order in which it is stated that the products concerned are sold for distribution by the en route sales procedure.

d) At the time of the delivery of the products to each acquirer, a delivery note will be issued, with the order of circulation, accrediting of the operation. The copy of the delivery note held by the issuing establishment shall be signed by the acquirer.

e) In the circulation apbaran the deliveries that are made, as they are being carried out, will be made.

(f) The negative seat of data corresponding to the products reintroduced at the factory, tax warehouse or tax warehouse shall be justified by the movement albaran issued at the exit, in which the deliveries are made performed, as well as with the duplicates of the delivery notes.

3. In the case of products for which the tax has been payable with a reduced rate or with the application of an exemption for the purpose of the supply of goods, the consignor shall, in addition to the conditions referred to in the preceding paragraph, submit to the managing office the procedure to be determined by the managing centre for a summary statement covering the sales of those products carried out in the course of the preceding calendar month. In this connection, reference shall be made to each of the delivery notes which, in their day, documented the deliveries made with the indication of the consignee, their CAE and/or their tax identification number (NIF) and the quantity delivered.

However, if the shipper issues circulation documents by computer procedures, the summary of delivery notes that documented the reduced-rate supplies, as referred to in the preceding paragraph, may be submitted by the same means and be integrated with the information referred to in Article 29. 1, second paragraph.

Data regarding vouchers and delivery receipts issued to document the aircraft and craft aircraft made during a month by the en route sales procedure must be declared by the media. and electronic, computerised or telematic procedures to be determined by the Minister for Economic Affairs and Finance, within the month following their issue.

4. In the case of sales en route of products covered by the Tax on Hydrocarbons from tax warehouses, the managing office for the tax warehouse may authorise direct supplies from the factory or tax warehouse with compliance with the the following requirements:

(a) The factory or the tax warehouse shall issue an accompanying document containing the tax warehouse from which the product deliveries are to be made.

(b) The vehicle receiving the products must be equipped with the technical means necessary for the issue of the certificate of receipt and the transmission of the accompanying document to the stock records of the Tax warehouse.

(c) Once the transmission has been carried out and with the computer justification of the seat of charge in the accounts of the tax warehouse, direct supplies may be made by means of delivery notes issued by the system. Vehicle computer.

(d) The en route sales procedure shall be carried out in compliance with the other conditions set out in the preceding paragraphs. "

Twenty-four. Article 28 is amended, which is worded as follows:

" Article 28. Validity of the circulation documents.

1. Circulation documents will be subject to the following rules:

(a) The issue shall be deemed not to be covered by the document referred to in Article 15 (7) of the Law where, during the movement, it is apparent that one of the following is given circumstances:

1. The data relating to the class or nature of the goods transported, including, where appropriate, the data relating to the content of biofuels or biofuels, are incomplete, inaccurate or false.

2. The data necessary for the correct identification of the consignor, consignee and transported products are incomplete, inaccurate or false. For these purposes it is considered that the circulation document number is essential for such identifications.

3. In case of circulation prectapes, the numbering or capacity of the same, corresponding to the containers on which they are placed is incomplete, inaccurate or false.

4. No Data relating to the dispatch date or time has not been completed.

It shall also be considered that the issue is not covered by the document referred to in Article 15.7 of the Law, where, during circulation, it is established that the above data are not in accordance with the quantity or characteristics of the goods actually transported. This consideration is without prejudice to the provisions of Articles 16, 17, 39 and 52 of this Regulation.

(b) Where data which, other than those referred to in paragraph (a) above, are incomplete, inaccurate or false, must be subsated as soon as they are known to be in circulation, that circumstance. When the data is modified, the modified data must be kept on record and, where appropriate, part of the incident.

(c) Where, during circulation, it is apparent that the document which is the subject of the data referred to in paragraph (b) above, or that they are inaccurate or false and that they have not been remedied in accordance with the (a) where appropriate, the application of the provisions of Article 19.5 of the Law shall, where appropriate, be applied where it does not constitute a serious tax infringement.

2. Where, once the products have arrived at destination, it is detected, in the documents which have protected the movement, that there is no data, inaccuracies or untruths, they must be subsated, formalizing, where appropriate, the corresponding incident part.

3. Once it has been established that the products referred to in paragraph 2 above have been received by the consignee and are settled in their accounts, the data contained in the data are not accurate, inaccuracy or untruthful. Documents which have been subject to the movement may give rise to the application of the sanction referred to in Article 201.4 of Law 58/2003 of 17 December 2003, General Tax. '

Twenty-five. Article 29 is amended, which is worded as follows:

" Article 29. General obligations of the accompanying document consignors.

As a general rule and without prejudice to any other tax and commercial obligations incumbent upon them, the consignors of accompanying documents shall be obliged to:

1. To deliver in the management office corresponding to the establishment of exit of the products subject of the special taxes of manufacture a relation, subject to the model approved by the Minister of Economy and Finance, recapitulative of the documents issued during each week. This relationship shall be submitted within the week following that to which the data relate.

However, in the case of accompanying documents issued by computer procedures, the reference to the relationship referred to in the preceding paragraph may be replaced by the presentation by the media and electronic, computerised or telematic procedures to be determined by the Minister for Economic Affairs and Finance, within the month following their issue, of the data relating to the accompanying documents issued. The managing centre may authorise, where the consignor is the holder of several establishments, the centralised presentation, by the means or procedures, of the data relating to the documents issued from all the Member States. establishments.

2. To communicate to its management office the changes made to the consignee or the place of delivery of the products when they are circulating under suspension or under an exemption, as provided for in Article 38 of this Regulation.

3. If necessary, inform your management office within three months of the date of the shipment of the products, and through the share of incidents approved by the Minister of Economy and Finance, the lack of receipt of copy number 3 of the accompanying document for products which have been circulated under suspension arrangements. Where such copy is received inadequately completed, such communication shall be made within 15 working days of its receipt and, in any event, no later than three months after the date of dispatch of the products. "

Twenty-six. Article 30 is amended as follows:

" Article 30. Obligations of the consignors in relation to intra-Community movement.

A) Circulation under suspension with electronic administrative document.

1. Authorized depositaries and registered consignors entered in the territorial registers of the managing offices shall be deemed to be authorized to issue products subject to excise duty, under suspension of duty, with destination for the non-internal Community territorial scope.

2. In addition to the obligations incumbent upon them in their capacity as manufacturers or holders of tax warehouses, registered depositors and registered consignors shall be obliged to:

(a) To provide a guarantee within the meaning of Article 43 (10) and (11), which is valid throughout the Community territory, in order to meet the obligations arising from the intra-Community movement of the products they issue.

b) formalise a draft electronic administrative document for each issue, completed in accordance with the instructions set out in Regulation (EC) No 684/2009 and the additional rules to be established, which shall be processed as follows:

1. The shipper shall submit to the State Administration of Tax Administration a draft electronic administrative document through the EMCS.

2. The State Tax Administration Agency shall electronically verify the data in the draft electronic administrative document. If the data are not valid, it shall inform the consignor without delay. If such data are valid, the State Tax Administration Agency shall assign an ARC to the document and communicate it to the consignor.

3. In the cases referred to in points (a), (b), (c), (d) and (f) of Article 16 (3) of the Law, the State Tax Administration Agency shall send the electronic administrative document without delay. competent authorities of the Member State of destination.

4. In the case referred to in Article 16 (3) (c) of the Law, if the export declaration is filed in another Member State, the State Tax Administration Agency shall send the document. electronic administrative authority to the competent authorities of the Member State in which the export declaration is submitted pursuant to Article 161 (5) of Article 176 (1) of Regulation (EC) No 450/2008 of the European Parliament and of the Council Proposal for a European Parliament and Council Directive of 23 April 2008 laying down the Community Customs Code (modernised customs code).

5. The consignor shall provide the person accompanying the excise goods with a printed copy of the electronic administrative document or any other commercial document which he clearly mentions Identify the ARC. Such a document must be submitted whenever the competent authorities so require during the whole circulation under suspension of excise duty.

6. The shipper may cancel the electronic administrative document as long as the circulation has not begun. It is considered that the movement has begun, in the cases referred to in Article 16 (3) of the Law, points (a), (b), (c), (d), and (f), at the time when the products leave the issuing tax establishment and, in the case of the letter (e) at the time of its customs clearance in accordance with Article 129 of Regulation (EC) No 450/2008.

7. During the suspension of movement under suspension, the consignor may change the destination through the EMCS, in order to indicate a new one, which shall be one of those referred to in paragraph 3 (a), (b), (c) and (f). Article 16 of the Law. The amendment procedure shall be carried out in accordance with Regulation (EC) No 684/2009 and the additional provisions to be laid down.

8. In the case of circulation of products covered by the Tax on Hydrocarbons by sea or inland waterways, the consignee of which is not known exactly at the time when the consignor presents the draft of the an electronic administrative document, the managing centre may authorise the consignor either for a single issue or for the whole of which it carries out within a specified period, the issuing of such a document without the data relating to the consignee. The consignor shall communicate the above data relating to the consignee to the managing centre as soon as he is aware of them and at the latest by the end of the movement in accordance with the provisions of paragraph 7 above.

(c) Require of the consignee, in the case of an occasional registered consignee, the document certifying the payment of the special manufacturing taxes in the Member State of destination or the fulfilment of any other an obligation to ensure the collection of such taxes, in accordance with the conditions laid down by the competent authorities of that State. This document must indicate:

1. The address of the competent office of the tax authorities of the country of destination.

2. The date and reference of the payment or the acceptance of the payment guarantee by that office.

B) Circulation outside the suspension regime.

Employers wishing to send to other persons domiciled in the Community's territorial non-domestic territorial scope, products subject to the special manufacturing taxes for which the tax has already been due internal territorial scope by the systems of guaranteed or distance sales, shall follow the procedures laid down in Articles 9 and 10 of this Regulation respectively. '

Twenty-seven. A new Article 30a is inserted, which is worded as follows:

" Article 30a. Procedure to be followed at the start of intra-Community movement under suspension in the event of the unavailability of the EMCS.

1. By way of derogation from Article 30, the consignor may initiate the movement of excise goods under suspension arrangements in the event of the unavailability of the EMCS provided that:

(a) the products are accompanied by an emergency administrative document containing the same data as the draft electronic administrative document provided for in Article 30. A. 2. (b), and

(b) report to the managing office of the consignor before the start of the movement by any means which would enable it to be aware that it has received the communication, the reasons and the intended duration, if it is known, for unavailability.

2. As soon as the system becomes available, and no later than the following working day after the connection is restored, the consignor shall present the draft electronic administrative document in accordance with the provisions of the Article 30.A. 2.b, with a deferred indication as set out in Annex 2 to Regulation (EC) No 684/2009.

3. The draft electronic administrative document shall contain as local reference number the number assigned to the emergency accompanying document, such that the correlation document on paper support-administrative document electronic is unequivocally clear.

4. By way of derogation from paragraph 3, the consignor shall keep the emergency administrative document, on paper or in computerised form, for four years.

5. The Minister for Economic Affairs and Finance may establish an emergency accompanying document model for cases of the unavailability of the EMCS. "

Twenty-eight. Article 31 is amended as follows:

" Article 31. General obligations of the recipients of accompanying documents.

1. The recipients of products subject to special manufacturing taxes, the movement of which has been covered by an accompanying document, shall be required to formalize the certification of the receipt provided for in those documents, with a reference to expresses whether there is conformity, in class and quantity, between the products received and those entered in the document, or, if not, of the existing differences with compliance, where appropriate, with the provisions of Article 16.

2. For the purposes of the preceding paragraph, once the receipt certificate has been formalised, the recipient shall return to the consignor within five working days of the receipt of the products the copy number 3 of the accompanying. "

Twenty-nine. Article 32 is amended as follows:

" Article 32. Obligations of recipients in relation to intra-Community movement.

A) Circulation under suspension:

1. In the intra-Community movement under suspension arrangements only authorised depositaries and registered recipients may receive goods subject to excise duty and provided that they are their own.

2. In the cases referred to in points (a), (b), (d), (e) and (f) of Article 16 (3) of the Law, recipients of products subject to special manufacturing taxes received, under suspension arrangements, from the territorial scope Non-internal Community, they are required to submit to the State Tax Administration Agency a notification of receipt that meets the following requirements:

(a) It shall be submitted as soon as the products are received and, in any event, within five days of the completion of the movement. This period may be extended only in cases where, previously justified, they are authorised by the managing centre.

(b) It shall be submitted through a computerised system that complies with the instructions contained in Regulation (EC) No 684/2009 and in the accompanying provisions to be established.

3. In the case of the receipt of products which must be fitted with tracers, markers or denaturants, received by a registered consignee or in the context of a direct delivery procedure, such products shall remain in the places of reception at least during the first working day following the formalisation of the notification of electronic receipt or of the presentation of the document on paper in the managing office.

4. The managing office of the consignee of the dispatch may authorise the delivery of the products at a place of direct delivery other than the factory, tax warehouse or reception deposit. This authorisation shall in any event be subject to compliance with the following requirements:

(a) The consignee of the expedition, prior to the commencement of the expedition, shall request it in the management office corresponding to its establishment indicating:

1. The name or social name and the tax identification number and, where applicable, the person representing him, as well as the holder of the place of direct delivery.

2. Address, location, and postal code of the exact place of direct delivery.

b) The electronic administrative document may only cover a place of direct delivery.

(c) The recipient shall record the receipt of the products in their accounts.

d) The recipient will complete the electronic receipt notification.

e) If the management office competent to authorize is different from the managing office in whose demarcation the place of direct delivery is situated, it shall inform the competent authority of the authorization granted.

(f) Products must remain in the place of direct delivery, at the disposal of the tax authorities, to carry out the checks which it deems necessary, at least during the first working day following formalisation. of the notification of electronic receipt or of the presentation of the document on paper in the managing office.

5. In the cases referred to in paragraph 2 above, the recipients of products subject to excise duty suspension shall submit the notification of receipt in accordance with the following rules:

(a) For dispatches initiated in the non-internal Community territorial area which have been received in the internal territorial area, the recipient shall submit the notification of receipt to the State Agency of Tax administration, which shall verify by electronic means the data contained therein and, if such data are not valid, shall inform the consignor without delay. If that data is valid, it shall confirm to the consignee the registration of the receipt notification and send it to the competent authorities of the Member State of dispatch.

(b) For dispatches initiated in the internal territorial area in respect of which the State Tax Administration Agency receives a notification of receipt from the Member State of destination, it shall forward it to the consignor.

6. By way of derogation from the above paragraphs, the managing centre may provide that the notification of receipt by the addressees referred to in Article 9 (a), (b), (c) and (d) of the Law shall be made by all or by one of the following paragraphs: such recipients, by other procedures other than the electronic receipt notification.

B) Circulation outside the suspension regime

In intra-Community movement outside the suspensory regime, the receipt of products subject to special manufacturing taxes shall be made through the procedures of the guaranteed or the distance selling in which the recipient and the tax representative, respectively, shall be provided in advance of the receiving authorisation referred to in Article 33 below. '

Thirty. A new Article 32a is inserted, which is worded as follows:

" Article 32a. Procedure for reception in intra-Community movement in the event of the unavailability of the computer system.

If at the end of the five working day period for the submission of the receipt notification the EMCS is unavailable in accordance with the provisions of Article 30a. 2), or if the movement has taken place under the protection of an emergency accompanying document and the electronic administrative document corresponding to the emergency accompanying document, the consignee, is not yet found in the EMCS. you must conform to the following procedure:

1. It shall communicate within the first working day following the end of the period laid down in Article 32. A. 2. (a) of this Regulation, the unavailability to the managing office concerned of the place of establishment by any means which permits the receipt of the communication to be recorded, and to inform the reasons and the intended duration, if known, for unavailability.

2. In the light of the information provided by the addressee, the managing office shall determine whether the addressee is to submit the receipt notification on paper or whether, in duly justified cases to the satisfaction of the managing office, extension of the deadline for the recipient to submit the electronic receipt notification.

3. The lack of response from the management office within three working days following receipt of the notification of paragraph 1 shall be understood as an additional five-day extension for the submission of the electronic notification of receipt.

4. Received in the management office the notification of receipt on paper, by any means of which it is recorded, it shall inform the managing centre so that it, in turn, communicates it to the competent authorities of the Member State of issue.

5. As soon as the system becomes available, and no later than the following working day following the re-establishment of the connection, the addressee shall submit the notification of receipt in accordance with the provisions of Article 32 (5) and with compliance with the provisions of Regulation (EC) No 684/2009 and the additional provisions to be laid down.

6. The State Tax Administration Agency shall submit the notification of receipt to the electronic validation established in general.

7. Validation of the receipt notification shall supersede all the effects of the receipt notification submitted on paper support.

8. By way of derogation from paragraph 7, the consignor shall keep the notification of receipt on paper or in computerised form during the period of limitation of the tax. '

Thirty-one. Article 33 is amended, which is worded as follows:

" Article 33. Receive authorizations.

1. Occasional registered recipients, recipients in the system of guaranteed shipments and tax representatives in the distance selling system, will have to obtain a prior authorisation of receipt in accordance with the rules next.

2. General rules:

(a) The persons referred to in paragraph 1 above shall submit to the managing office corresponding to their address, an application, for each operation, subject to the model established by the Minister for Economic Affairs and Hacienda, in which the class and quantity of products to be received, the name, address and tax identification numbers, for the purposes of VAT and, where applicable, the excise duty, the consignor and the consignee, shall be recorded. The application must be accompanied by the necessary documentation to prove its business status and, where appropriate, compliance with the obligations laid down by specific provisions. A request may not include more than products issued by a single supplier and falling within the scope of the Hydrocarbons Tax, the Tax on Tobacco Labours or excise duties on alcohol and the alcoholic beverages.

(b) Except in the distance selling system, together with the application referred to in the preceding paragraph, a security shall be provided for an amount equivalent to the quotas corresponding to the products to be received. This guarantee is in response to the payment of taxes due.

(c) The managing office, after having verified, where appropriate, that the security provided covers the amount referred to in the preceding paragraph, shall issue a receiving authorisation, subject to the model approved by the Minister of Economy and Finance, which will give two copies to the applicant.

(d) The receiving authorisation shall contain the full reference of the managing office which issues it, the class and quantity of the products covered by the guarantee provided, as well as the amount and date of acceptance of the guarantee. This authorisation shall be valid for one year from the date of issue and may be extended, at the request of the person concerned, for a maximum period of six months. After the period of validity and, where applicable, the period of validity of the extension, without the guarantee being cancelled by any of the procedures laid down in this Article, the guarantee provided shall be carried out.

(e) Except in the distance selling system, the consignee shall keep the products received at the place of delivery in the electronic administrative document or in the accompanying document, at least during the the first working day following the date of receipt or presentation of the document in the management office, at the disposal of the tax administration, so that the checks it deems necessary may be carried out by the tax administration, having the obligation to present the products as soon as they are required to do so.

For the purposes of the preceding paragraph, the managing office may admit that, without prejudice to its subsequent submission to it, the accompanying document shall be transmitted to it by telematic procedures. The managing office may also authorise the departure of the products before the expiry of the prescribed period, which shall be carried out by due diligence.

(f) The accruals shall be entered, by means of self-settlement, in the place, form, time and form laid down by the Minister for Economic Affairs and Finance.

By way of derogation from the foregoing paragraph, the products received may be destined, in the place of delivery, to any of the purposes originating in the right to the exemption from the special manufacturing taxes, provided that the conditions laid down in this Regulation are met in relation to the receipt of products with exemption from the tax.

g) For the cancellation of the loan guarantee:

1. In the case of the system of guaranteed shipments, the person concerned must present in the management office the copy number 2 of the receiving authorization referred to in this paragraph, the copy number 2 of the document simplified accompanying and the document proving that the tax was paid.

2. In shipments to an occasional registered recipient, the guarantee will be cancelled with the documentation supporting the payment of the tax.

(h) The cancellation of the guarantee shall also be carried out, when the managing office has been notified of the withdrawal of the planned operation, returning the two copies of the receiving authorisation referred to in paragraph 1. Paragraph 3, in which the statement of the person concerned shall contain, that the products included in the authorisation have not been received.

(i) In the cases referred to in the second subparagraph of point (f) above, the document certifying that the tax has been paid by a certified photocopy of the document shall be replaced for the cancellation of the security. accounting officer on the record of the charge of the products received.

3. Special rules regarding receipt by occasional registered recipients:

(a) The provision of the security referred to in point (b) of paragraph 2 shall not be required where the security referred to in Article 3 (2) of this Regulation has been provided.

(b) Products received, the occasional registered consignee shall complete the electronic receipt notification as set out in Article 32 of this Regulation.

4. The receiver in the system of guaranteed shipments must present in the management office, in the form determined by the Minister of Economy and Finance, copies 2 and 3 of the simplified accompanying document which covered the circulation, plus a photocopy of that document, after the date and place of the receipt and the signing of the certificate of receipt, with express reference to the conformity or the differences in class and quantity between the products entered, have been entered in that document. in the document and those actually received. The managing office shall return the copies numbers 2 and 3, once visas for the sole purpose of proving their presentation, retaining the photocopy presented.

The recipient shall return to the consignor the copy number 3 of the simplified accompanying document, once endorsed by the managing office as set out in the preceding paragraph, within a period ending on the 15th day of the month next to the receipt of the products.

5. Where the receipt occurs in the distance selling system, the payment of the taxes payable shall be supported by the guarantee referred to in Article 43 (8) of this Regulation. "

Thirty-two. An introductory paragraph is inserted and Article 34 (9) is amended, which are worded as follows:

" Article 34. Road traffic.

In circulation with origin and destination in the internal territorial scope, the following rules will be observed:

(...)

9. In cases of movement not covered by the document provided for in this Regulation or where it is considered, in accordance with the provisions of Article 28 (1), that the issue is not covered by a movement document, it shall be the immobilisation of the products and, in the case of a full load, also of the vehicle. The products and, where appropriate, the vehicle shall be at the disposal of the appropriate management office, at the disposal of the sender or carrier, at the disposal of the sender or carrier, to which the relevant formalised diligence shall be transmitted. The freeze shall cease when collateral is provided to cover the amount of the tax liability that may be derived from the relevant file.

For the purposes of the management office, within a period of forty-eight hours, without counting public holidays, from the receipt of the said diligence, it will determine the amount of the tax liability that could be derived from the file and communicate it to the sender or carrier so that they can provide the collateral. "

Thirty-three. An introductory paragraph is inserted in Article 35, which is worded as follows:

" Article 35. Movement by rail.

In circulation with origin and destination in the internal territorial scope, the following rules will be observed: "

Thirty-four. Article 36 is amended, which is worded as follows:

" Article 36. Movement by sea and air.

In the area of traffic by sea and air with origin and destination in the internal territorial area, it shall be observed, in so far as it is applicable, that established in relation to the movement by rail. However, at the port or airport of arrival, the consignee shall present the movement document to the customs services, so that the movement documents for the next stage of transport are formalised. "

Thirty-five. Article 37 is amended as follows:

" Article 37. Circulation by fixed pipes.

1. Without prejudice to the provisions of Article 22 (4) of this Regulation, the consignor shall, in the movement of products subject to excise duty of origin and destination in the internal territorial area by fixed pipes, send, on a daily basis, to the consignee, copies of the circulation documents.

2. By way of derogation from the preceding paragraph, in the case of consignments to the same consignee having a duration of more than 24 hours, the consignor shall send to the consignee the copy of the movement document after completion of the shipping. "

Thirty-six. Article 38 is amended, which is worded as follows:

" Article 38. Reintroduction to the source establishment and target changes.

1. Where the products of a factory or tax warehouse, with the discharge of the suspension arrangements, have not been able to be delivered to the consignee, in whole or in part, for reasons other than the authorised warehousekeeper, the products may return to enter the exit establishments, provided that the time limit for the submission of the declaration-settlement has not elapsed and the conditions set out in this Article are met, considering that the accrual of the tax on the occasion of departure. For these purposes, products which, having been accepted subject to the verification of their quality or characteristics, are rejected by the consignee for failure to comply with the requirements, shall be deemed not to have been delivered to the consignee. those.

When a partial delivery takes place, the recipient will complete the circulation document, certifying the amount received. The representative of the shipper or the carrier shall follow the document, indicating that the establishment of origin is returned and the time when the return is initiated. The document thus completed will cover the circulation of the products on the return journey.

If this is an issue with a number of recipients, the quantity of product which has not been delivered to one of the recipients may be given to another of those who appear in the circulation documents which cover the issue. The recipient who received more than the initially scheduled will take the document indicating the total amount received.

2. The change of the consignee and, where appropriate, the place of delivery, in the internal movement, outside the cases referred to in the preceding paragraphs, may be carried out in accordance with the following procedure:

(a) In the case of transactions with the application of the tax at the general rate, the movement document must be completed by the consignor or by his representative, indicating the new consignee or place of destination.

(b) In the case of transactions for which a reduced rate has been applied, it shall be sufficient for boxes B of copies 2 and 3 of the accompanying document to be completed by the consignor or his representative, indicating the new recipient or place of destination, as well as its tax identification number and CAE. The consignor shall ensure that the product with reduced-rate application can be delivered to the new consignee or to the new place of delivery, in accordance with the provisions of this Regulation.

(c) In the case of operations under suspension arrangements or which benefit from the application of any of the exemption scenarios, the change of destination shall be requested by the consignor or his representative, to his management office or the place where the products are located when the change or the intervention service of the establishment where the products were originally consigned is decided. The office authorising the change shall take over the space for the purpose of the accompanying document and may authorise the consignor or his representative to take the document, quoting the reference and date of the document. authorisation. When this office is not the one for the establishment of origin, it will send the latter photocopy of the authorization granted.

However, the mere change of the place of delivery without change of consignee may be effected by the consignor or his representative, by taking the boxes B of the accompanying document and giving immediate account of the change to the managing office.

3. In all previous cases, the consignor shall carry out the regularisation seats in his accounting system. In addition, in the case of operations whose circulation has been covered by an accompanying document, the consignor shall formalise a part of the incidents subject to the model approved by the Minister for Economic Affairs and Finance, one of whose copies forward to the managing office. This part of the incident must be formalised at the time of the re-introduction of the products at the tax warehouse or tax warehouse or warehouse within 24 hours after the changes have been made. '

Thirty-seven. Article 39 is amended, which is worded as follows:

" Article 39. Justification for movement and tenure.

1. In the case of movement and holding of products subject to special manufacturing taxes, for commercial purposes, it must be established that such products are in one of the following situations:

a) On a suspensory basis.

(b) Out of suspension arrangements under an intra-Community movement procedure.

c) Out of suspension regime having been satisfied with the tax in the internal territorial scope.

d) Out of the suspensory regime, resulting in an exemption.

2. In order to determine that the products referred to in paragraph 1 of this Article are intended for commercial purposes, account shall be taken, inter alia, of the elements set out in Article 15 (8), (9) and (10) of the Law.

3. For the purposes of point (a) of paragraph 1 above, the connection to the suspension arrangements for products subject to special manufacturing taxes shall be credited by the corresponding seat in the accounts of the factories or warehouses. the tax authorities in which they are located. The movement under suspension shall be credited by the appropriate accompanying document or other document incorporating the ARC in the cases of intra-Community movement covered by an electronic administrative document.

4. For the purposes of point (b) of paragraph 1 above, the accreditation of the products covered by special manufacturing taxes is covered by an intra-Community movement procedure outside the suspension system. carry out by means of the accompanying simplified accompanying document. In the case of circulation by the distance selling procedure, the situation of the products covered by the special manufacturing taxes shall be established by means of a copy of the approval authority referred to in Article 33. of this Regulation in which the reference to the payment of the tax and the diligence of the tax representative who intervened in the operation is included.

5. For the purposes of point (c) of paragraph 1 above, and without prejudice to the document to be covered by the movement of goods, the payment of the tax within the internal territorial scope shall be credited:

(a) In the case of products purchased from a taxable person, by means of an invoice or equivalent document stating the impact of the tax, in accordance with Article 18 of this Regulation.

(b) In the case of import, by means of the accompanying document issued by the registered consignor or the corresponding customs document in the case of release for consumption at the place of import.

(c) In the case of holding by taxable persons after the suspension of the suspension, by means of the documents proving the payment of the tax.

(d) In the case of acquisitions other than those referred to in points (a) and (b) above, by means of the movement document the issue of which has resulted.

6. The movement and holding of products to which an exemption is applicable shall be credited by the movement document which it has issued in respect of the status of the consignee or holder.

7. By way of derogation from the above paragraph, the payment of the tax, in respect of cigarettes and derived beverages, shall be credited:

(a) By means of the tax marks laid down in Article 26, where the quantity held or in circulation does not exceed 800 cigarettes or 10 litres of derived drinks or, in any case, where the cigarettes or derived beverages are They are held by private individuals who have acquired them in the internal territorial area for their own consumption. The provisions of this paragraph shall not apply in the cases referred to in Article 26.8.c), in which case the payment of the tax shall be credited by means of the debit heel by verbal declaration.

(b) By the marks referred to in paragraph (a) and the documents proving that the products are in one of the situations referred to in paragraph 1 of this Article, in other cases.

8. Losses incurred in respect of products received in tax warehouses under an exemption or with a reduced rate shall not be justified where they do not exceed the statutory rates laid down for the storage of the product concerned.

9. Where the destination of the products covered by Article 50 of the Law is not justified by the means of proof admissible in law, they shall be deemed to be intended for use as fuels or fuels.

10. Without prejudice to Article 8 (8) of the Law, where the products are not found to be in one of the situations referred to in paragraph 1 above, the product shall be immobilized. For these purposes, the procedure laid down in Article 34 (9) of this Regulation shall be followed for the purposes of immobilization in circulation not covered by the regulatory document. "

Thirty-eight. Article 40 is amended as follows:

" Article 40. Registration in the Territorial Register.

1. The holders of factories, tax warehouses and tax warehouses, the registered consignees with respect to the corresponding receipt deposits, the registered consignors, those retailers, users and final consumers who are determine in this Regulation and undertakings which make distance sales, shall be obliged, in respect of the products covered by excise duty, to register in the territorial register of the management office in which they are The corresponding establishment is installed. Where the establishment is extended by the territorial scope of more than one managing office, the registration shall be carried out in the managing office in the territory of which the management and control centre of the establishment is located.

2. In general, persons or entities who are required to register in the territorial register must be listed as high in the Census of Employers, Professionals and Reholders under the heading corresponding to the activity to be carried out, and submit to the managing office concerned a request to accompany the following documentation:

(a) The name or social name, tax address and tax identification number of the applicant, as well as, where applicable, the representative, who must accompany the documentation certifying their representation.

(b) The establishment class and the place in which it is situated, with the expression of its address and locality, or, where appropriate, that it is a registered consignor or a tax representative.

c) A brief description of the activity that is intended to be developed in relation to the enrollment that is requested.

(d) Plano at the level of the premises of the establishment with an indication of the existing storage elements and, where appropriate, of the elements and apparatus of manufacture. The management office may authorise an area bounded from the premises where a factory is located to be deemed to be outside it, to the sole effects of the storage and subsequent redispatch of products for which the tax was due on the occasion of the departure and were subsequently returned to its holder.

e) Accreditation of the right to dispose of facilities, for any degree.

(f) In the case of activities relating to products falling within the objective areas of the Taxation on Hydrocarbons, on Tobacco Labors and on Electricity it will be necessary to provide the supporting documentation the authorisations which, where appropriate, should be granted in accordance with the provisions of the Law of the Hydrocarbons Sector and 54/1997 of 27 November of the Electrical Sector. As for the tobacco products, it will be necessary to be registered in the corresponding Register of Operators of the Commissioner for the Market of Tabacos, as established in Law 13/1998, of 4 May, of Market Management of Tabacos and Tax rules.

(g) The supporting documentation of the provision of the security which, if any, is required.

(h) In the case of factories, a technical memory should be provided which describes both the operation of the elements and the manufacturing apparatus and the processes for the production of the products to be obtained.

The managing office, verified the compliance of the documentation, will authorize the registration in the territorial registry. Limitations and particular conditions of operation of the establishment may be laid down in the authorisation agreement. Once the agreement has been notified, the registration will proceed.

3. However, in the case of the registration of a tax warehouse, the application for registration by the holder shall be accompanied by the following documentation:

a) The authorization issued by the manager center.

b) The supporting documentation of having provided the corresponding guarantee.

4. Registered consignors must register in the territorial register of the managing office corresponding to their registered office, and must submit the documentation referred to in paragraphs (a) and (g) of paragraph 2 above.

5. The tax representatives must register in the territorial register of the managing office corresponding to their tax domicile. To be registered, they shall submit:

(a) The documentation referred to in paragraphs (a) and (g) of paragraph 2 above.

(b) The document by which the authorised warehousekeeper or employer established in the non-internal Community territorial scope designates him as his tax representative. This document must include the name or social name of the authorised warehousekeeper or registered employer, his domicile and the identification numbers which, for the purposes of the value added tax and excise duty, have been allocated by the tax administration of the Member State where it is established.

c) An accounting system that sufficiently reflects the detail of the operations in which it intervenes.

6. The management office may send it to the Inspectorate to carry out any checks it may consider appropriate, in order to verify that the facilities and apparatus correspond to those declared and meet the requirements of the conditions required by this Regulation. If you do not apply for such a report, the managing office shall conclude an authorisation agreement and make the registration in accordance with the documentation provided.

7. If the management office has requested the inspection report and the inspection body does not object within one week, the management office may agree to the registration authorisation and to proceed to register the establishment on a provisional basis. in accordance with the documentation provided and subject to the inspection report.

8. Failure to comply with the rules, limitations and conditions, and in particular the failure to guarantee, will lead to the withdrawal of the authorisation granted. The revocation file shall be processed by the managing office concerned with the territorial register in which the establishment is registered or, where appropriate, by the managing centre.

Once the revocation file has been filed, the Delegate of the State Tax Administration Agency may agree to the provisional discharge in the territorial register of the management office, after the report of the proposing organ, in the assumptions of non-compliance with the conditions of the authorisation.

The provisional reduction will be impossible to receive and issue products subject to the special manufacturing taxes and will be lifted once the circumstances that led to its adoption have disappeared, provided that the revocation of the authorisation or any other measure provided for in the Law, in this Regulation or in other rules applicable to the case.

9. Any subsequent changes to the data entered in the initial declaration or included in the documentation provided shall be communicated to the managing office and, in the case of a tax warehouse, to the managing centre.

10. Without prejudice to the authorisations to be granted to other administrative bodies, once the registration has been completed, the management office shall provide the person concerned with a credit card of the registration in the register subject to approved model by the managing centre, which shall include the EAC which the holder shall record in all the documents required by this Regulation in respect of special manufacturing taxes. '

Thirty-nine. Article 42 is amended, which is worded as follows:

" Article 42. Change of holder of the establishments and cessation of their activity.

1. As a general rule and without prejudice to Articles 39, 40 and 177 of the General Tax Law, changes in the ownership of registered establishments shall take effect only once the new holder is registered as such in the the territorial registration of the managing office in accordance with Article 40 of this Regulation.

As long as this does not occur, the person or entity listed as such in the territorial register shall be considered as the holder of the establishment for the purposes of this Regulation, the person being responsible for the products stored, entered or dispatched from the establishment until the low or the change of ownership is performed.

2. Where the final cessation of the business of the establishment occurs, the following rules shall be taken into account:

(a) The holder shall inform the management office. The intervention services shall proceed to the closure of the regulatory books, to the withdrawal, where appropriate, of the unused circulation documents and other regulatory control documents to be left without effect, as well as to the provisional seal of stocks of first materials and equipment which shall be subject to the intervention of the Administration, unless they are destroyed or used under their control. All this will result in the corresponding diligence to be sent to the managing office, with a report on the existence of products manufactured subject to tax and debits pending settlement or entry into the Treasury, to the effect of the performance or repayment, where appropriate, of the security provided.

b) The registration is not formalized, while in the establishment there are stocks of products subject to the tax.

3. In the case of dissolved companies which do not comply with the above before their liquidation, the provisions of Article 177 (2) of the General Tax Law shall be as provided for.

4. The application for a lower level of the Census of Employers, Professionals and Reholders, relating to the activity and establishment in the field of excise duties, will produce the own effects of the application for a reduction in the registration. the territorial excise duty referred to in Article 40 of this Regulation.

Without prejudice to Article 40 of this Regulation, in the event of a temporary cessation of the activity of special manufacturing taxes, without being discharged from the Census of Employers, Professionals and Retainers, the management office shall initiate the discharge procedure after 12 months after the date of the cessation of activity. "

Forty. Article 43 is amended, which is worded as follows:

" Article 43. Guarantees.

1. Prior to the registration of the corresponding establishments in the territorial register, the manufacturers, the holders of the tax warehouses and the tax warehouses, the registered consignees, the registered consignors and the Tax representatives shall provide security for the amounts expressed in the following paragraphs in order to respond to the payment of the tax liability in their case for each establishment.

In cases where the activity is initiated, the amounts will be fixed according to the estimated annual quotas.

2. Manufacturers:

(a) Base of the guarantee: amount of the quotas that would result from applying the current tax rate to the quantity of products that constitutes the annual average of the factory exits, with any destination, during the three years natural. Those outputs shall be taken into account in the case of products received at the factory for marketing without processing in accordance with the provisions of Article 45 (1) of this Regulation.

Not to be computed within those outputs which correspond to products that are sent to another factory of the same holder authorized to receive them, provided that the guarantees provided by that holder cover the same liabilities arising from the activity of any of its factories.

b) Warranty amount:

1. Alcohol: 2.5 per 100. However, the amount of the guarantee applicable to the base portion corresponding to the total or partially denatured alcohol outlets shall be 1,5 per 100.

2. Derived Beverages and Intermediate Products: 6 per 100.

3. Beer, wine and fermented beverages: 1 per 100.

4. Alcoholic Beverages together: 6 per 100.

5. º Hydrocarbons and tobacco products: 1 per 1,000.

(c) Where, in accordance with the provisions of Article 45 (1), products which are the subject of their activity are received and stored under suspension arrangements, without the need for them to undergo processing operations, the guarantees referred to in point (b) shall be adjusted, where appropriate, to the minimum amounts referred to in paragraph 3 of this Article for the holders of the tax deposits.

3. Tax deposit holders:

(a) Base of the guarantee: Amount of the quotas that would result from applying the current tax rate to the quantity of products that constitutes the annual average of products entered into the establishment during the three calendar years above.

b) Warranty amount:

1. Alcohol: 2.5 per 100. However, in respect of the portion of the base representing the same proportion as those of the total or partly denatured alcohol outlets in respect of the total outflow of the deposit during the period considered, the amount of the applicable security shall be 1,5 per 100.

2. Derived Beverages and Intermediate Products: 6 per 100.

3. Beer, wine and fermented beverages: 1 per 100.

4. Alcoholic Beverages together: 6 per 100.

5. Extracts and alcoholic concentrates exclusively: 5 per 100.

6. º Hydrocarbons and tobacco products: 1 per 1,000.

c) Minimum amount for each tax warehouse:

1. Tax deposits of hydrocarbons except liquefied petroleum gas (LPG): 450,000 euros.

2. Tax deposits of alcoholic extracts and concentrates exclusively and tax deposits that are exclusively dedicated to the distribution of products covered by the tariff 2. conditioned for retail sale in containers of capacity not exceeding 25 litres: EUR 6,000.

3. Other tax deposits: 60,000 euros.

4. The minimum amounts indicated shall not be required when the deposit is dedicated to the exclusive storage of fermented wine and beverages, natural gas or oils and fats and methyl alcohol (methanol) to which they relate Articles 50a and 51.3 of the Act.

(d) In the cases referred to in Article 11 (6) of this Regulation, the sole guarantee which may be provided for the purposes of responding to customs and tax debts arising from the activities carried out in the The Commission shall, without prejudice to the following paragraphs 5 and 6

not have an amount less than that resulting from the application of the rules contained in this paragraph.

e) Guarantees established for tax deposits shall not be required when their holder is a public administration. In these cases, the security shall be replaced by a communication from the holder of the administrative body in which he assumes the commitment to respond to the debt that may be generated as a result of the deposit activity of which he is a holder.

4. Tax warehouse holders:

(a) Base of the guarantee: Amount of the quotas that would result from applying the current tax rate to the quantity of products that constitutes the annual average of the products entered in the warehouse during the previous three years, to this effect, the ordinary rates for products entered under an exemption and the reduced rates for the products entered with the application of those products.

In the case of hydrocarbons intended for an exempt purpose, incorporating the tracers and markers required for the application of a reduced rate, for the calculation of the quota to be used as a basis for the security, the corresponding reduced rates shall apply.

b) Warranty amount:

1. Undenatured alcohol: 2,5 per 100.

2. Total or partially denatured alcohol: 1,5 per 100.

3. Derived Beverages and Intermediate Products: 6 per 100.

4. Beer, wine and fermented beverages: 1 per 100.

5. º Hydrocarbons and tobacco products: 1 per 1,000.

c) Minimum amount: EUR 30,000. This minimum amount shall not be payable when the warehouse is dedicated to the exclusive storage of wine, natural gas or oils and fats and of methyl alcohol (methanol) referred to in Articles 50a and 51.3 of the Law.

(d) In the cases referred to in Article 13 (2) of this Regulation, the sole guarantee which may be provided for the purposes of the customs and tax debts arising from the activities carried out in the The Commission shall, without prejudice to the following paragraphs 5 and 6

not have an amount less than that resulting from the application of the rules contained in this paragraph.

5. By way of derogation from paragraphs 3 and 4 above, where the holder of the tax warehouse is also the manufacturer of the products introduced, or where the holder of the tax warehouse is either the manufacturer of the products introduced, or either the holder of the tax warehouse from which they are received, of the amount taken as a basis for the determination of the corresponding guarantees, the following amounts shall be deducted:

(a) If this is a tax warehouse, the corresponding fees shall be deducted for the products manufactured by the tax warehouse holder that are introduced in this tax warehouse.

(b) If this is a tax warehouse, the quotas corresponding to the products manufactured by the holder of the tax warehouse which are introduced in the latter, and the quotas corresponding to the products which, being stored in a tax warehouse, the holder of which is also from the tax warehouse concerned, entered in the tax warehouse.

The above reductions shall apply provided that the authorised warehousekeeper in question proves that the collateral provided covers the liabilities arising from the exercise of its business as the holder of a tax warehouse. or a tax warehouse.

6. In the case of products manufactured or stored by authorised depositaries who are not holders of the tax warehouse or tax warehouse in which they are introduced, the amount of the security to be provided by the holders of the latter and determined in accordance with the preceding paragraphs, up to 80 per 100 of the quotas corresponding to those products may be deducted, subject to the approval of the managing centre. For the purposes of this reduction, the guarantees provided by the authorised depositaries shall be provided to cover the liabilities which may be payable to the holder of the tax warehouse or the tax warehouse in respect of the products introduced by those. Where it is not possible to determine in respect of which products such liabilities may be payable, the guarantees provided by the authorised depositaries shall be required to cover the liabilities which may be payable to the holder of the tax warehouse or the tax warehouse in relation to a percentage of the products stored equal to that represented by the products introduced by the authorised depositaries in the tax warehouse or warehouse in the last natural quarter, in relation to the total of products entered in the tax warehouse or warehouse in such period.

7. Registered recipients:

(a) Base of the guarantee: Amount of the fees payable during the previous year and entered by the recipient registered as a taxpayer. Failing that, those deemed to be liable to be payable in one year.

b) Warranty amount:

1. Registered alcohol and alcoholic beverages (including alcohol extracts and concentrates): 2 per 100.

2. Registered destinations of hydrocarbons or tobacco products: 0.5 per 1,000.

(c) Minimum amount: EUR 30,000, except in the case of registered recipients receiving exclusively beer, intermediate products and extracts and alcoholic concentrates, which shall be reduced to EUR 3,000. The minimum amount shall not be payable when the deposit of receipt is devoted to the exclusive storage of fermented wine and beverages, natural gas and oils and fats and of the methyl alcohol referred to in Articles 50iba and 51.3 of the Law.

(d) However, the security referred to in this paragraph shall not be required, provided that the security lodged in each of them has an amount equal to or greater than that which would be required by application of this paragraph and provided that it is explicitly stated that it will also be responsible for the responsibilities incumbent on the person concerned as a registered recipient:

1. When the security provided for in Article 3 (2) of this Regulation has been provided.

2. In cases where the holder of a tax warehouse enrolls this in the territorial register as a receipt deposit for the purpose of acquiring the registered recipient status.

e) occasional registered recipients shall only provide the security provided for in Article 33 (2) (b) of this Regulation.

8. Tax representatives:

(a) Guarantee Base: Amount of the fees entered by the tax representative as a substitute for the taxpayer during the previous year.

b) Guarantee amount: 2.5 per 100.

9. Registered consignors of products destined for the internal territorial scope:

In the case of imports of products subject to excise duty under suspension or with the application of an exemption or a reduced rate of taxation, the registered consignor shall be obliged to provide of a guarantee covering the amount of the quotas corresponding to the imported products, if no tax benefit is applicable, until the receipt of the products in the establishment to which they are intended is produced.

For the determination of the guarantee the tax rates in force in the internal territorial scope at the time of issue shall be taken into consideration.

The registered consignor may choose to provide any of the following guarantees:

a) Individual. It shall be given to the customs office of import and the amount shall be equal to 100 per 100 of the excise duty corresponding to the product issued, in the case of imports under suspension arrangements or with the application of a exemption, or from the excise duty calculated by applying the difference in tax rates, in the case of imported products with a reduced tax rate.

b) Global. It shall be provided in the managing office in whose territory the registered consignor is registered. The guarantee to constitute, for an amount equivalent to 2,5 per 100 of the special tax quotas corresponding to the expeditions of the previous year, shall be at least EUR 60,000.

If the special tax quotas for a single issue, calculated in accordance with this paragraph 9, have an amount exceeding EUR 60 000, the registered consignor would be obliged to set up a supplementary guarantee for the difference. This warranty would be canceled once the product compliance receipt is credited to the target establishment.

No warranty shall be required in the case of registered consignors who are only wine and fermented beverages, natural gas and oils and fats and methyl alcohol as referred to in Articles 50iba and 51.3 of the Law.

If the import is made in order to introduce the goods into an establishment whose holder provides security in accordance with the provisions of this Regulation, such security may have the effect of that provided for in the first subparagraph of Paragraph 9, provided that it expressly states that it covers the incidents which may occur in the movement of goods from the customs office of import to the establishment in question.

In the event that a registered consignor is a holder of a factory or a tax warehouse, the security provided for in paragraphs 2 or 3 of this Article may provide for the purposes of the the first subparagraph of paragraph 9, under the conditions set out in the preceding paragraph.

10. Registered consignors of products destined for the non-internal Community territorial scope:

In the case of imports of products subject to excise duty under suspension of duty on an approved destination in the non-internal Community territory, the registered consignor shall be obliged to provide a guarantee covering the amount of the quotas corresponding to the imported products until the products are received in the establishment to which they are intended or until the products have been certified as having been abandoned by the territory of the Community.

For the determination of the guarantee the tax rates in force in the internal territorial scope at the time of issue shall be taken into consideration.

The guarantee that the authorised consignor has to provide for these assumptions shall have the same amounts as those deriving from the calculation set out in the preceding paragraph for consignments from the place of import to a destination in the internal territorial area, with the exception of the case referred to in the following paragraph.

Registered consignors who are only wine and fermented beverages, natural gas and oils and fats and methyl alcohol referred to in Articles 50ibis and 51.3 of the Act shall provide a guarantee for a amount of EUR 3,000.

In the event that a registered consignor is a holder of a factory or a tax warehouse, the security which he or she has constituted as provided for in paragraph 11 of this Article may have the effect of that provided for in the first subparagraph. Paragraph 10, paragraph 10, provided that it expressly states that it covers the incidents which may occur in the movement of goods from the customs office of import to the establishment in question.

11. Authorized depositaries of products under suspension arrangements for the non-internal Community territorial scope:

(a) Authorised depositaries shall provide a comprehensive guarantee whose base and amount shall be as follows:

1. Base of the guarantee: the amount of the quotas that would correspond to their intra-Community shipments during the previous year, calculated by applying the tax rates in force in the internal territorial area, except in the case of wine and fermented beverages, biofuels or biofuels or natural gas and products of the tariff 2. of the Tax on Hydrocarbons, in which the basis of the guarantee shall be the value of their consignments during the year previous.

2. º Amount of the guarantee: 2,5 per 100 of the quotas referred to in the preceding subparagraph, except in the case of authorized depositaries of hydrocarbons to be dispatched by sea or river or fixed pipes, in which the guarantee to the loan shall be for an amount of 1 per 1000, and in the case of wine and fermented beverages, biofuels or biofuels or natural gas and products of the tariff 2. of the Tax on Hydrocarbons, in which the amount of the guarantee shall be fixed at 1 per 100 of the value of the shipments during the previous year.

3. º Minimum amount: EUR 60 000, except in the case of authorised depositaries of wine and fermented beverages, biofuels or biofuels, natural gas and products of tariff 2. the minimum amount shall be EUR 1,000, or if it is liquefied petroleum gas (LPG) and alcoholic extracts and concentrates, in which the minimum amount shall be EUR 6,000.

(b) The overall guarantee referred to in paragraph 11 shall be deemed to be provided by the manufacturers and holders of tax warehouses by means of which they have been established in accordance with paragraphs 2 and 3 of this Article. Article, respectively, provided that such guarantees:

a ') Have an amount higher than the one that results from the application of the rules in this section

b ') It is explicitly expressed that it is valid throughout the Community territorial area in order to respond to the obligations arising from the intra-Community movement of products issued by those products.

(c) In the case of consignments to the Community's non-domestic territorial scope of products subject to the hydrocarbon tax by sea or through fixed pipelines, the provision of this guarantee may be exempted by means of a a waiver file to be initiated at the request of the person concerned addressed to the managing centre, which shall, where appropriate, agree to the waiver of the favourable agreement of the Member States of transit and destination. The output of the tax warehouse or warehouse covered by this guarantee shall not be counted for the purposes of the provision as set out in paragraphs 2.a and 3.a of this Article.

12. Where, as laid down in this Regulation, security is to be provided, the guarantee may be lodged, to the satisfaction and to the disposal of the delegate of the State Tax Administration Agency responsible for the place where the establishment, by some or some of the means admitted by the General Rules of Collection for the alleged deferment or fractionation of the payment.

13. The Delegate of the State Tax Administration Agency may agree to update the amounts of the securities lodged when the tax rates are changed or to produce appreciable variations in the quantities on which the calculated such amounts.

Subject to the provisions of the preceding paragraph, at the time when, during the course of a given tax period, an abnormal increase in the amount of the quotas resulting from the application of the tax rate will occur. in force in respect of the quantity of products entered in the establishment during the current year and also exceeds the amount of the guarantee provided, the Delegate of the State Tax Administration Agency may, by means of a reasoned decision, agree to the setting up a special cash guarantee or bank guarantee for the difference between the the amount of all the due and outstanding fees and the amount of the guarantee provided. Until such time as the special guarantee is provided, the Delegate of the State Tax Administration Agency shall suspend the authorization of the establishment to receive and issue products subject to the special manufacturing taxes.

14. Where the holder of an establishment has an executive period for excise duties, the Delegate of the State Tax Administration Agency may require that the amount of the guarantee be updated for each establishment concerned. the holder, by applying the current rate to the quantity of products which have entered into each of those establishments during the current year, provided that the existing guarantee is lower than that resulting from the application of the previous rule or, as a result of the execution of the guarantee provided, the underlying guarantee, if any, is less than that amount.

In the case of global guarantees referred to in Article 45.2 of this Regulation, this power shall be the responsibility of the managing centre.

Until the amounts of the guarantees provided are updated, the Delegate of the State Administration of Tax Administration shall suspend the authorization of the establishment to receive and dispatch products subject to the special manufacturing taxes.

The special guarantee shall be cancelled at the time the corresponding quotas are met which are not included in payment deferment or fractionation agreements granted in accordance with the provisions of the General Rules of Collection.

15. Where a security of less than EUR 1 000 is to be provided for in this Regulation, the person concerned shall be exempt from his presentation except in the case of guarantees payable in respect of movement procedures. intra-community. "

Forty-one. Article 44 (1) and (2) are amended as follows:

" Article 44. Settlement and payment of tax.

1. Except in the case of importation, taxable persons in special manufacturing taxes are required to submit a comprehensive declaration-settlement of the fees due within the time limits set out in paragraph 3, as well as to make, at the same time, the payment of the liquid quotas.

The filing of statements-settlements shall not be required where there has been no stock or movement of products subject to the special manufacturing taxes in the settlement period in question.

This presentation will also not be necessary in the liquidation period with zero quota of the Electricity and the Tax on Hydrocarbons in relation to the natural gas.

However, the taxable persons of the electricity tax shall refer to the management office concerned to the place of establishment or to that of their tax domicile, in the case of the traders, within the first quarter of each year, a declaration of activity corresponding to the previous year, according to the model determined by the Minister of Economy and Finance.

However, where different tax rates apply for the duration of a liquidation period, the taxable persons shall be obliged to file a declaration-settlement with income. of the corresponding quotas, for each period of time in which each levy rate has been applied.

2. The submission of the declaration-settlement and, where appropriate, the simultaneous payment of the quotas shall be made in general, for each of the establishments or places of reception, in the boxes of the competent bodies, collecting offices or entities approved for admission.

The managing centre may authorise the taxable persons to centralise the filing of the statements-settlements and the simultaneous entry of the liquid quotas by the submission of a single declaration-settlement in an authorised cooperating entity. '

Forty-two. Article 45 (1) is amended, which is worded as follows:

" Article 45. Other general management rules.

1. In the case of products which are subject to special manufacturing taxes, products which are the subject of their activity may be received and stored under suspension without the need for them to undergo processing operations.

The activity of a factory in relation to products received and stored under suspension arrangements and not subject to processing operations shall be accounted for individually in respect of the manufacture or processing and shall be subject to compliance with the same requirements as would be required for a functioning tax warehouse.

The possibility of applying the provisions of the preceding paragraph is conditional on the average quarterly volume of outputs of the plant for one year exceeding the amounts set out in Article 11 of this Regulation for the authorisation of tax deposits, as well as the obligation for the manufacturing activity to involve at least 50 per 100 of the total volume of the said outputs.

Failure to comply with the conditions and requirements referred to in the preceding paragraph shall disable the holder of the factory to qualify for the possibility referred to in the first subparagraph of this paragraph. Such disablement shall, where appropriate, be produced by means of a reasoned decision of the managing centre after hearing the holder of the factory. '

Forty-three. Article 46 (1) and (2) "Control of activities and premises" are amended as follows:

" 1. The actions of tax verification and investigation in the field of the special manufacturing taxes will be carried out by the Inspectorate of the Taxes, in accordance with the provisions of the Tax General Law.

2. In addition and irrespective of the provisions of the previous paragraph, the activities and premises of the factories, tax warehouses and tax warehouses shall be subject to specific control by the intervention of the Excise Manufacture, except for establishments linked to taxes on electricity and on mineral oils in relation to natural gas. '

Forty-four. Article 48 is amended, which is worded as follows:

" Article 48. Intervention regime.

1. It corresponds to the Intervention of the Special Tax of Manufacture the continued development of the following functions:

(a) Control the compliance with the formal obligations imposed on the tax obligation by the special manufacturing taxes, related to the registration in the territorial register of the management office and with the approval of the activity and the establishments where they are introduced, transform, manipulate, store, market, destroy, denature, mark or issue products subject to such taxes.

(b) Control the products and raw materials that are introduced, stored or removed from the establishments under this regime, including the extraction of samples from those establishments.

c) Control manufacturing or processing operations, as well as the effective application of the products in the declared destinations and processes, including the corresponding work declarations, the parts of the results, and parts of incidents, denaturing, destruction and marking of products.

d) Check compliance with the provisions of this Regulation, in relation to accounting systems whose conduct is legally enforceable.

e) Carry out counts of stocks of raw materials, products and tax marks found in establishments under this scheme.

(f) Verify that, under the conditions applicable to it, the holder of the establishment or activity subject to intervention has complied with the obligations for the submission of the corresponding declarations of operations and (a) special tax settlements and, where applicable, the payment of the fees due.

g) The exercise by the Intervention of the Special Duties of Manufacture of the functions referred to in this paragraph shall not be considered as partial verification for the purposes of the provisions of the Article 149 of the Tax General Law.

2. The initiation, development and termination of the actions of the Intervention, as well as the rights and obligations of the owners of the establishments and activities in front of that, shall, in general, be governed by the provisions of Title V of the General Rules of Procedure and the procedures for the management and inspection of taxes and the development of the common rules of procedures for the application of taxes, approved by Royal Decree 1065/2007 of 27 July 2007, with the following particularities:

(a) In the light of the continued nature of the intervention arrangements, the holders of establishments and activities under this scheme must, at all times and without prior communication, permit entry into the establishment of the officials and agents of the Intervention, for the purpose of initiating and implementing the relevant actions.

(b) Without prejudice to the circumstances in which the control is permanent, officials and agents of the Intervention may remain in such establishments for the time necessary for the exercise of their duties.

(c) In case of absence, the holders of the establishments and activities under this scheme must designate a person to facilitate access to the facilities, as well as those who represent them, with sufficient power, those when required by them.

d) In the light of the nature of the checks carried out by the intervention, the operators and the activities under this scheme shall make available to officials and agents of the intervention the Verification and measurement elements available in the establishment, as well as the appropriate personnel for their use.

(e) Where, in accordance with Article 46 (3), the specific control is permanent, the holders of the relevant establishments and activities shall provide the officials and agents of the Local intervention, auxiliary personnel and equipment necessary for the exercise of their functions on a permanent basis.

(f) The holders of the establishments and activities under this scheme shall take the control measures which the intervention services deem appropriate for the purposes of the preceding paragraph and provide all the information elements necessary for that purpose.

3. In order to record how many facts or circumstances are relevant for the control of the activities or establishments under this regime, the actions of the Intervention of the Special Tax of Manufacture shall be documented. in proceedings, communications, reports and minutes.

4. The minutes formalised by the intervention services in the course of their proceedings, which may be of conformity or disconformity as the person concerned has accepted in full or not the proposed settlement contained therein, shall be Where appropriate, the tax treatment of specific operations under this scheme should be regulated. The settlements resulting from the minutes shall be provisional. '

Forty-five. Article 50 is amended as follows:

" Article 50. Accounting controls.

1. Irrespective of the accounting requirements laid down by the trade provisions and other tax rules and without prejudice to the provisions of Article 11 (2) of this Regulation, the regulatory requirement to carry out current accounts for the control of the movement of products and, where appropriate, tax marks in the various establishments affected by the rules of these taxes must be completed by means of books and enabled, in the name of the holder, by the managing office of the tax corresponding to the establishment. The seats of charge and data shall be carried out in such a way as to differentiate themselves by the various tax treatments which may receive the products which are accounted for and the quantity of products shall be entered in the same units in which it is determined the rateable value of each of these taxes.

2. As an auxiliary to the required regulatory books, a check may be carried out on a per-token basis, provided that the summary of the required books returns to the main book within the time limit set out in paragraph 4 below.

3. By way of derogation from paragraph 1, the management office may authorise the replacement of control by means of a computer system, provided that the programme covers the regulatory requirements and needs. Once the computerised system has been authorised, the presentation to the managing office shall be carried out by telematics within the month following the end of the settlement period. In the case of several establishments from which the same person holds the same person, the same person may direct his application to the managing centre for authorisation of a single computerised system valid for all establishments concerned.

For all establishments and activities required to carry out stock records that do not have the status of a taxable person, the presentation shall be made on a basis of general, within the month following the end of the quarter.

4. The seats shall be carried out in the accounting system within 24 hours of the movement or process being recorded. Where the industry is continuously working, the taking of data for these accounting records shall relate to periods of twenty-four hours, with the admission that the start of each period coincides with a change of work shift.

However, in the case of products circulating on the road, the seats of charge relating to those received in establishments authorised to store them under suspension or with the application of an exemption or type reduced and the data seats relating to those issued from the same establishments shall be made at the time of the entry or exit which originates them.

The lack of seats on a given day, when there are any subsequent days, will be understood as a lack of movement on that date.

5. Movement document consignors shall keep a record of documents issued on the basis of the number and class of the document, the date of issue, the consignee and the class and quantity of products from the establishment. This record can be integrated into stock accounting. In the case of accompanying documents, the reference to the receipt by the consignee shall be recorded in that record, specifying whether the receipt has been in conformity or there are any incidents, within 24 hours of the confirmation of the receipt.

6. The movement of products in the demarcated areas outside a factory referred to in Article 40 (2) (d) of this Regulation shall be recorded in a book entitled to the effect by supporting the seats of the albaran issued by the person or entity carrying out the return with reference to the original exit seat of the factory; the seats of data shall be justified by the albaran to be issued in order to protect the circulation of the redispatched products.

7. Both the books and the files and the lists which, if any, replace them, as well as the supporting documents-originals or photocopies-of their seats, must be permanently in the establishment to which they relate, even if the Tax domicile of the undertaking is in the population or place other than that of the establishment.

However, for safety or other duly justified reasons, the management office may authorise such documentation to be kept in a different place within the same population, provided that it is available for of the inspection or intervention services in accordance with the control system to which the establishment is subject.

In any case, the documentation that can be required in computer support may be available, without the need to keep it on paper.

8. All regulatory and commercial documentation relating to these taxes must be retained by the persons concerned in the respective establishments during the period of limitation of the tax. In the case of establishments extending over the territorial scope of more than one managing office, the indicated documentation shall be kept in the place where it radiates the management and control centre of that establishment.

9. The control of products introduced into tax warehouses or tax warehouses consisting of oil or gas pipeline networks or of non-connected natural gas transport and distribution facilities shall be carried out from the accounting system of accounts adopted by the holder and validated by the managing centre. '

Forty-six. Article 51 (1) and (4) are amended as follows:

" Article 51. Stock counts.

1. The holders of establishments affected by the rules of this Regulation who are obliged to carry current accounts for the accounting control of their stocks shall, at least, count them at the end of each calendar quarter. and regularise, where appropriate, the balances of the respective accounts on the last day of each quarter.

By way of derogation from the preceding paragraph, in the case of tax deposits consisting of a network of pipelines, the holders of such deposits shall at least be counted on 30 June and 31 December of the year. each year referred to the semester ending on those dates.

The differences that, if any, result from the related counts, shall be regularised in the settlement period corresponding to the date on which the count was made.

(...)

4. The average quarterly stocks, when they are the basis for the application of a regulatory percentage of losses, shall be constituted by the average of the stocks stored at the end of each of the days in the calendar quarter. in question. However, at the request of the parties concerned, the management office may authorise the average quarterly stocks to be determined by the average of the stocks held on 1, 8, 15 and 23 of the three months each year. natural quarter.

In the case of monthly settlement periods, and for the sole accounting purposes, taxable persons may provisionally estimate not subject to the exact percentage at the end of each quarter The amounts resulting from the application of the amounts resulting from the application, the monthly stockings of stocks, determined in accordance with the preceding paragraph, the third part of the statutory percentage of losses indicated in Articles 67. 1. b); 72. A) 1. (c), (d) and (e); 90. 1. (e) and (f) and 116. 2. (n) of this Regulation.

The first subparagraph of this paragraph shall also apply to the effects provided for in Article 90.2.d) of this Regulation. "

Forty-seven. A new Article 53a is inserted, which is worded as follows:

" Article 53a. Exemption for duty-free shops.

The application of the exemption referred to in Article 21 (3) of the Act shall be implemented in accordance with the following rules:

1. The duty-free shops, which must be registered in the territorial registers of the relevant managing offices as tax warehouses as provided for in Article 11.2.a) (2) (2), shall require the purchaser of alcoholic beverages. which exhibit the title of transport by air or sea, in which an airport or port situated in a third country or third country other than the Canary Islands is the final destination.

2. The abovementioned shops must keep the proof of the sales of alcoholic beverages to which the exemption has been applied, in which the date of the sale, the number of the flight or the sea crossing to be carried out, the port or final destination airport and the quantity of alcoholic beverages sold.

3. If, among the alcoholic beverages sold, there are derived beverages, the packages must be devoid of the tax marks referred to in Article 26 of this Regulation or, if they are carried, they must be removed from such packaging for their use. further destruction, under the control of the tax administration.

Forty-eight. Article 54 (1) is amended, which is worded as follows:

" Article 54. Return for use in the preparation of food and flavouring products for food and alcoholic beverages.

1. The application of the right to refund laid down in Article 22 (a) and (b) of the Law shall be applied for, in advance, to the managing centre, by the holder of the holding where the alcohol or alcoholic beverages are to be used. processes for obtaining flavourings for the production of food and alcoholic beverages or of food stuffed or otherwise, under the conditions laid down in that Article. '

Forty-nine. Article 55 is amended as follows:

" Article 55. Return for inadequacy for human consumption.

The application of the right to return referred to in Article 22 (c) of the Law, in respect of alcoholic beverages which have ceased to be suitable for human consumption, shall be carried out in accordance with the following procedure:

1. The owner of the drinks shall request the application of the benefit to the managing office corresponding to the establishment where those are located. The following points shall be included in the document:

a) Identification data of the applicant and the establishment where the drinks are located.

(b) The quantity of beverages for which the refund is requested, with the expression of their volume in litres and their actual alcoholic strength by volume or, where appropriate, the level of the plate purchased.

c) Cause for which the aforementioned beverages have ceased to be suitable to be placed on the market for human consumption.

(d) Data concerning the supplier of the drinks and the date on which they were acquired, including photocopies of the relevant circulation document and the invoice.

(e) Identification data of the authorised warehousekeeper to whom the drinks are returned, as well as of the tax warehouse or factory to which it is intended to be sent, with the attachment of the depositary's compliance with respect to the return of the drinks, and

(f) Where appropriate, the procedure proposed for the destruction, as well as the premises in which such an operation may be carried out, which may be a designated area considered to be outside the factory of any of the factories belonging to the applicant, in accordance with the provisions of Article 40. 2. (d).

2. The managing office, after carrying out the checks it deems appropriate, shall decide on the application, authorizing, where appropriate, the return of the drinks to the tax warehouse or factory identified in the application, determining the quota to be returned. This authorisation shall give the management office concerned to the establishment of destination.

3. Once the refund has been authorised, or after 10 days after the application for the benefit has been lodged without having received a reply from the managing office, the authorised warehousekeeper shall charge his stock records with the Drinks tickets. The depositary may deduct from the quota corresponding to the tax period in which the entry of the returned drinks took place, the amount of the quota the refund of which has been agreed or requested.

4. The authorised warehousekeeper shall make the amount of the refund effective to the applicant for the same.

5. Where the destruction of the beverages outside the factory or tax warehouse has been chosen, it shall take place, after the approval of the management office, in the presence of the inspection services or, where appropriate, the intervention which shall be carried out by the corresponding diligence. The managing office, if applicable, shall determine the fee to be paid and shall agree to pay.

6. By way of derogation from paragraph 5 above, where the destruction takes place within the defined area of the factory referred to in paragraph 1 (f), the holder of the factory shall communicate it to the intervention services with at least seventy-two hours in advance of the time for destruction, for the purposes of its proper administrative control. In this case, the refund may be made, after it has been agreed by the managing office, by deduction of the amount of the fees payable at that factory in the tax period in which the destruction takes place.

7. By way of derogation from paragraphs 5 and 6 above, if the date and time announced for the destruction have been announced, the intervention services shall not be personified, the operator of the establishment may proceed with the said destruction. Similarly, in the event that the destruction is not continued, at the time of the application, the holder of the establishment shall communicate this fact, as well as the intended duration of the operation, to the intervention services. "

Fifty. Article 56 (5), which is worded as follows, is amended as follows:

" Article 56. Manufacture of the products taxed.

(...)

5. The production of wholly or partially denatured alcohol may take place only in factories which are exclusively engaged in the manufacture of alcohol or, where appropriate, in alcohol tax warehouses, subject to the provisions of Article 73 of this Regulation. The entry of total or partly denatured alcohol in factories in which products are obtained from taxes on alcohol and alcoholic beverages other than alcohol is prohibited, except as provided for in Article 88 of this Regulation. Regulation for the manufacture of alcoholic extracts and concentrates and in cases where the denatured alcohol is intended to be used for the internal operation of the machinery or apparatus used in those products. factories. "

Fifty-one. Article 59 (5) is amended, which is worded as follows:

" Article 59. Specific obligations of manufacturers.

(...)

5. Where, as a result of beer-making operations, alcohol is obtained, such circumstances must be communicated to the intervention service and the manufacturer may not have such alcohol without prior authorization. of the service or after ten days since the communication was submitted without having received a reply. The production and storage of alcohol at the brewery and its subsequent dispatch from the brewery shall apply the same rules governing the production, storage and dispatch of alcohol from an alcohol factory.

To beer factories which obtain alcohol as a result of the processes of dealcoholisation of beer, the provisions of Article 43 (2) (1) of this Regulation shall apply to beer factories. with the alcohol that leaves the factory with any destination, except for its destruction. In addition, these factories will be registered in the register of the managing office concerned with a key of activity which distinguishes them from those which only obtain and market beer or, in the case of obtaining alcohol, be used or destroyed in the same facilities. "

Fifty-two. Article 61 is amended, which is worded as follows:

" Article 61. Percentage of losses.

1. For the purposes of Article 6 of the Law, the percentages of losses during the production, storage and transport of beer are as follows:

(a) In the first areas: on the quarterly total charge, 2 per 100 of the kilos-extract contained in the cereals, including malt, and 0,5 per 100 on the net weight for the others.

b) In cooking: between the kilos-natural extract that represent the first ingredients in cooking during each trimester and the contents in the cold must passed to fermentation, the 5.9 per 100 of the total charge.

c) In brewing:

1. º In the conventional system of separation between fermentation and maturation: between the quarterly volume of cold must passed to fermentation and the volume of beer finished ripening, the 6.9 per 100 of the total charge quarterly, which will be raised to 7.8 per 100 in the double-filtered assumptions.

2. In the system in which fermentation and maturation are performed successively in the same tank, 6 per 100 of the total quarterly charge.

This percentage rises to 7 per 100 for double-filtered assumptions.

d) In the storage of bulk beers, 0.25 per 100 of the volume of beer stored during each calendar quarter.

e) In the packaging of beer, 1.5 per 100 of the volume of beer spent in barrels; 2.5 per 100 in the filling of large formats and 3.5 per 100 for other types of packaging, during each calendar quarter. Large format means the container or tank on means of transport, of contents exceeding 60 litres.

f) In the storage of packaged beer, 0,05 per 100 of the volume of beer stored in barrels, and 1 per 100 of the volume of stored beer packaged in other containers during each calendar quarter.

g) In the transport of bulk beer under suspension, 0,5 per 100 of the volume of beer being transported.

h) The reference that is made in the preceding paragraphs shall be understood to mean the entire product entered into the processes in the quarter.

2. The Minister for Economic Affairs and Finance is hereby authorised to establish statutory rates of loss in the manufacturing procedures not mentioned in this Article. '

Fifty-three. Article 62, "Obligations of the suppliers of malt", is repealed.

Fifty-four. A new paragraph 6 is inserted in Article 66, which is worded as follows:

" Article 66. Specific obligations of manufacturers.

(...)

6. Where, as a result of the dealcoholisation operations of wine or other fermented beverages, alcohol is obtained, such a circumstance must be communicated to the intervention service, and the manufacturer may not be able to dispose of it. alcohol without the prior authorisation of the service or 10 days after the communication was submitted without having received a reply. The production, storage of alcohol by wine makers and other fermented beverages and their subsequent dispatch from the same shall apply to them the same rules governing the obtaining, storage and dispatch of alcohol from a Alcohol factory.

Wine producers and other fermented beverages which obtain alcohol as a result of the dealcoholisation processes shall be subject to the provisions of Article 43 (2) (1) of this Regulation. exclusive relationship with the alcohol that leaves the factory with any destination, excluding its destruction. In addition, they shall be entered in the register of the managing office concerned with a key of activity which distinguishes them from those who only obtain and place on the market wine or fermented beverages or, in the case of alcohol, use or be destroyed on the same premises. "

Fifty-five. Article 67 (1) (b) is amended as follows:

" Article 67. Percentage of losses.

1. For the purposes of Article 6 of the Law, the statutory percentages of eligible losses on the actual volume of the product are as follows:

(...)

b) Storage of finished or in-production products: 0.5 per 100 of the quarterly average stocks. This percentage shall be raised to 1,5 per 100 when the storage is made in uncoated or external wood packaging. "

Fifty-six. Article 72 (A) is amended, which is worded as follows:

" Article 72. Percentage of losses.

A) For the purposes of Article 6 of the Act, the statutory percentages of eligible losses, which shall be calculated on the volume of the product at the temperature of 20 degrees, are as follows:

1. In the processing and storage of intermediate products:

a) Elaboration that does not involve maceration, 1 per 100.

b) Elaboration by maceration, 3 per 100.

(c) Intermediate products made or in the process of making content in non-coated and external wood packaging: 1,5 per 100 of the average quarterly stocks.

d) Such products contained in other packaging: 0,5 per 100 of the average quarterly stocks.

e) Intermediate products to be developed by the breeding system under the veil of flower: 1.6 per 100 on the volume of pure alcohol contained in the quarterly average stocks. This regulatory percentage shall be applicable irrespective of the other statutory loss rates provided for in this paragraph which, where appropriate, may be applicable.

2. In bottling, 0.5 per 100 of the amount to bottle.

3. In the transport of intermediate products, including unloading, on continents of more than 200 litres of capacity, 0,5 per 100.

4. The Minister for Economic Affairs and Finance is hereby authorised to establish statutory rates of loss in manufacturing or manufacturing procedures other than those mentioned above. '

Fifty-seven. A new Article 72a is inserted, which is worded as follows:

" Article 72a. Residual production of alcohol in intermediate product factories.

When, as a result of the dealcoholisation of wine or other fermented beverages in intermediate products, alcohol is obtained, such a circumstance must be communicated to the service of Intervention cannot be made available to the manufacturer without the prior authorization of the service or after ten days since the communication was submitted without having received a reply. The production, storage of alcohol by the processing of intermediate products and their subsequent dispatch from the factory shall apply the same rules governing the obtaining, storage and dispatch of alcohol from a factory of alcohol.

The processing of intermediate products which obtain alcohol as a result of the dealcoholisation processes shall apply to them in accordance with the provisions of Article 43 (2) (1) of this Regulation. with the alcohol that leaves the factory with any destination, except for its destruction. These processors shall also be entered in the register of the managing office concerned with an activity key which distinguishes them from those who only obtain and market intermediate products or, in the case of alcohol, use or is destroyed on the same premises. "

Fifty-eight. Article 74 (2) concerning the alcohol supply card is hereby repealed.

Fifty-nine. Article 74 (5) is amended, which is worded as follows:

" Article 74. Use of fully denatured alcohol.

(...)

5. The provisions of the foregoing paragraphs are without prejudice to the provisions of Article 19 (3) of this Regulation, for which the alcohol retailers are authorized to sell alcohol wholly denatured in the quantity not exceeding five litres.

Alcohol retailers who sell alcohol completely denatured in excess of five litres must be registered in the management office corresponding to their demarcation. "

Sixty. Article 75 (5) on the alcohol supply card is hereby repealed.

Sixty-one. Article 75 (7), which is worded as follows, is amended as follows:

" Article 75. Use of partially denatured alcohol.

(...)

7. Partially denatured alcohol may be used only under the conditions laid down in this Regulation in a given industrial process for the production of products not intended for human consumption, except in those cases where neither the alcohol nor the denaturant is incorporated into the final product obtained in the process, and provided that the product used as a denaturant is authorised for such consumption by the authorities. health in the manufacture of such products. "

Sixty-two. Three new paragraphs 8, 9 and 10 are introduced in Article 75, which are worded as follows:

" Article 75. Use of partially denatured alcohol.

(...)

8. The managing centre may authorise establishments which obtain by-products or alcoholic residues, with an ethyl alcohol content of more than 1,2 per 100, for their organoleptic characteristics or the nature of the other products which accompany alcohol make it unfit for human consumption, its destruction by combustion and corresponding energy use, with the implementation of the control measures to be established, considering that alcohol is is partially denatured with the rest of the components of the residue or the alcoholic by-product.

9. Obtaining alcohol from alcohol residues will require the establishment in which the operation is carried out to be registered as an alcohol factory, the rules governing such establishments being applicable.

10. The destruction of alcoholic residues subject to the Alcohol and Derived Beverages Tax will be communicated to the management office for decision on the verification. If the destruction is done outside the establishment of the total or partially denatured alcohol user, the following procedure shall be followed:

1. The user shall keep a record of the waste obtained, with an indication of the alcoholic content.

2. The user shall inform the managing office of the shipment of the products to a company duly authorized for the management of the waste.

3. The managing office shall authorize the holder of the establishment to issue a document to protect the circulation of the waste from the establishment of the user to the management company. The document shall indicate the quantity of the product and the ethyl alcohol contained in the mixture. An accompanying document or a specific document may be used.

4. º The waste management company will formalize the receipt and return the document to the exempt alcohol user.

5. The management company shall communicate to the management office, with a minimum of 24 hours, the destruction, so that it decides on the verification of the operation.

6. In all cases of destruction, the waste management company shall formalize a report of destruction which it shall inform the user of the operation in the corresponding book. "

Sixty-three. Article 76 (2) is amended, which is worded as follows:

" Article 76. Manufacture of medicinal products.

(...)

2. The management office shall process the file. The application of the exemption shall be deemed to be limited to the manufacturing processes of those medicinal products which are described in the submitted memory and to which the managing office has given its conformity. For the issue of the card, it will also be necessary to provide a guarantee amounting to 1,5 per 100 of the quotas corresponding to the alcohol received in the previous year or, failing that, to which it is possible receive for one year. "

Sixty-four. Article 79 is amended, which is worded as follows:

" Article 79. Use of alcohol in scientific research.

The application of the exemption provided for in Article 42 (8) of the Law shall be requested from the managing centre, in writing specifying the purpose for which it is intended, the way in which alcohol is involved in the process, the quantity of alcohol deemed necessary, and the supplier or suppliers chosen for the supply, indicating the EAC of the establishment or establishments from which the supply is to be made.

The managing centre shall, where appropriate, authorise the supply of a certain amount of alcohol without payment of the tax, which shall inform the applicant and the management office concerned of the establishment where the alcohol, in order to ensure that the applicant is registered in the territorial register. At the request of the inspection services, the use of the alcohol received with the application of the exemption shall be justified. '

Sixty-five. The introductory paragraph of Article 80 is amended, which is worded as follows:

" Article 80. By use without incorporation into end product.

The application of the right to return established in Article 43 of the Law shall be carried out in accordance with the following procedure: "

Sixty-six. Article 81 (1) and (3) are amended as follows:

" Article 81. Installation of factories.

1. The various elements of the production apparatus must be mounted on fixed locations, so that all their input and output pipes can be checked to be sealed. The alcohol deposits must be officially cubed with their capacity marked in litres visibly and indelibly and fitted with a level tube and graduated scale.

(...)

3. Alcoholic liquids shall circulate freely from the column to the key to the regulation of the production of alcohols, and from it to the corresponding counters or sealed tanks, by rigid pipes without welding, derivations, or keys, which shall be visible throughout their journey; the joints of the pipes shall be made by means of joint flanges or nuts which shall be arranged or prepared to be sealed and coated by a rigid envelope also sealable. "

Sixty-seven. Article 82 (1) and (5) are amended as follows:

" Article 82. Job Statement.

1. Any manufacturer of alcohol, before putting into operation the equipment for the rectification or distillation of his industry, shall enter into a working declaration, subject to the model approved by the managing centre, which shall be numbered for calendar years, independently for each appliance you have installed.

In this declaration, the quantity and class of the first material to be used in the process, which must be in the factory and listed as being in existence at the time of the declaration, shall be stated in the declaration, alcohol expressed in absolute litres, the days and hours of the operation of the apparatus with the expression of the day and time of the start and end of the operation.

This declaration must be sent to the factory's intervention service via telematics.

(...)

5. On the day following the end of the period of activity, the manufacturer shall transmit to the intervention service a result of work operations, adjusted to the model approved by the managing centre.

In that part of the result of work operations, the raw materials actually used and the alcohol obtained, with expression in both cases of their alcoholic wealth in absolute litres, will be recorded. The intervention service shall ensure that the equipment is sealed by signing the appropriate diligence with the manufacturer. "

Sixty-eight. Article 83 is amended, which is worded as follows:

" Article 83. Interruption of operations.

1. Where the start or normal operation of the operations is interrupted by failure or due to force majeure, the manufacturer shall immediately inform the intervention service by means of telematics.

In case of failure of the counters or control system, the manufacturing operations must be interrupted, such circumstance being communicated to the intervention service immediately in the terms of the preceding paragraph. The intervention service may provide for the continuation of the operation until its completion in the sealed deposit scheme referred to in Article 81 (8

.

2. Repair of the breakdown, operations may be resumed, the time of inactivity recorded in the working declaration and the resumption of the intervention service via telematics.

However, if the repair requires a longer period than the time limit for the end of the period indicated in the declaration, the operation shall be completed, taking as the date and time of closure the interruption, not being computed, to effects of stock counts, the first unused materials. "

Sixty-nine. Article 84 (2) and (5) are amended as follows:

" Article 84. General preventions in the manufacture of alcohol.

(...)

2. The review and, where appropriate, the prior rewinding of rectified or distilled alcohols may only be carried out with the express authorisation of the intervention service.

(...)

5. Alcohol manufacturers will be able to pack these products within the premises of the factory itself. Packaging must bear the particulars required by the rules relating to storage, transport, labelling, presentation, advertising of foodstuffs and any other applicable to them; in the case of alcohol denatured or dehydrated shall also include the expression ' denatured alcohol with ... (denaturant class) or dehydrated. Not suitable for use by mouth. "

Seventy. Article 89 (1) and (4) are amended as follows:

" Article 89. Duty of collaboration.

1. Manufacturers, sellers or owners of appliances or parts thereof suitable for the distillation or rectification of alcohol or alcoholic liquids must inform the management office concerned of their registered office, before of the departure of the establishment, the names, NIFs and addresses of the persons to whom they are sent.

(...)

4. Those who store products constituting the first material for the manufacture of wine alcohol shall be obliged to submit, within 20 days of the end of each calendar quarter, to the managing office, a subject a model approved by the Minister of Economy and Finance, of those sent to factories for distillation or rectification in the previous quarter, indicating date, destination and industry, address, location of destination, quantity and graduation. In the case of caterpillars, piquettes and other residues of wine-making, they shall be included in that relationship, whatever their destination.

However, the presentation of that relationship will not be mandatory when it is negative. "

Seventy-one. Article 90 is amended as follows:

" 1. For the purposes of Article 6 of the Act, the statutory percentages of eligible losses in the manufacturing, processing, packaging, storage and transport processes are as follows:

a) In the process of alcoholic fermentation of molasses and other sugary substances: 10 per 100 of the amount of absolute alcohol that would constitute the theoretical chemical yield of 100 per 100 of the sugars fermentescibles expressed as sucrose contained in those that have been put into work.

b) In the rectification and distillation of alcohol: 3 per 100 and 1.5 per 100, respectively, of the quantities of pure alcohol put into work. In the case of the distillation of pomace in low pressure equipment, this percentage shall be raised to 5 per 100.

c) In the manufacture of derived beverages:

1. Manufacturing by direct distillation: The same percentages as in paragraph (b) above.

2. Cold preparation that does not involve maceration: 1 per 100 of the amounts of pure alcohol put into work.

3. Cold production with maceration: 3 per 100 of the amounts of pure alcohol put into work.

4. Hot Elaboration: 3 per 100 of the amounts of pure alcohol put into work.

5. Elaboration by aging: The one set out in the following section.

(d) In bottling or packaging in containers put up for retail sale: 0,5 per 100 of the quantities of pure alcohol to be packaged.

e) In the storage of alcohol and derived beverages in containers other than bottles: 0.50 per 100 of the quarterly average stocks. When carried out in non-coated or external wood packaging, this percentage shall be raised to 1,5 per 100.

f) In the storage of first materials in alcohol factories: 1 per 100 of the quarterly average stocks; this percentage shall be raised to 5 per 100 in the case of molasses, pomace and other raw materials liquid.

g) In the transport of alcohol and derived beverages, in continents of more than 200 litres including its discharge: 0,5 per 100 of the quantity consisting of as carried in the relevant circulation document.

2. For the purposes of Article 15 (11) and Article 45 (2), both of the Law and Article 52 (2) of this Regulation, and in respect of users who receive alcohol with the application of any of the following: exemptions provided for in that, including total or partly denatured alcohol, shall be deemed to be justified, without the need for proof, for losses occurring in the following processes and percentages:

(a) In cold processing of products containing alcohol without any maceration: 1 per 100 of the quantities of pure alcohol put into work.

(b) In the manufacture, in cold and hot cold, of products containing alcohol: 3 per 100 of the quantities of pure alcohol put into work.

(c) In the bottling or packaging of products containing alcohol in containers put up for retail sale: 0,5 per 100 of the quantities of alcohol to be packaged.

(d) In the storage of alcohol in containers other than containers put up for retail sale: 0,50 per 100 of the average quarterly stocks. When carried out in non-coated or external wood packaging, this percentage shall be raised to 1,5 per 100.

e) In the transport of alcohol on continents of more than 200 litres including its discharge: 0.5 per 100.

3. The Minister for Economic Affairs and Finance is hereby authorised to establish statutory rates of loss in manufacturing or manufacturing procedures other than those mentioned above. '

Seventy-two. Article 91 is amended as follows:

" Article 91. Requirements for packaging.

1. The circulation of beverages derived from suspension arrangements with a destination within the internal territorial scope other than an independent bottling plant shall take place in packages of any capacity, without prejudice to the provisions of the rules on ranges of quantities and nominal capacities for packaged products.

2. Cisterns containing alcohol or, where appropriate, drinks derived from any class must bear all their keys sealed by the sender. Its capacity in litres shall be indelibly marked in each tank or compartment thereof. Also, drums and other wooden containers intended for the transport of alcohol and, where appropriate, derived beverages shall bear the particulars required by the legislation which, in the case of transport, packaging, labelling and advertising application.

3. The packaging of alcohols which are not fit for use shall indicate, in clearly visible characters, this circumstance. '

Seventy-three. Article 101 is amended, which is worded as follows:

" Article 101. Avittualling to aircraft.

1. The exemption provided for in Article 5 (1) (a) of the Law shall be justified by proof of delivery, issued by the supplier himself.

2. Delivery vouchers shall contain at least the following data:

a) Supplier:

1. Name or Social Reason.

2. NIF and CAE.

3. Social Reason and NIF of the fuel owner.

b) Recipient:

1. Name or Social Reason.

2. National or Community NIF or, if this is not available, any other that permits identification, available for tax purposes.

3. ICAO Code.

4. Aircraft Matriculation.

5. Airport.

6. º In case, name or social reason and NIF of the representative.

c) Avitualling:

1. Class, item and quantity of fuel.

2. º Date and signature with receiver received.

3. º Observations and '' I received on board '' of the aircraft commander, as well as the statement of the aircraft holder or his representative, understanding that the aircraft supplied does not perform private aviation for recreation.

The above data may be encoded, in such a case, the supplier shall provide the managing centre with a table of code maps used and its meaning.

3. Once the supplies have been made, the supplier will supply the delivery vouchers in a relatively short time. The numbering shall be unique, irrespective of the tax or customs arrangements of the operations carried out. Those operations shall be recorded in the stock records of the establishment, with reference to the numbers of the delivery vouchers which shall serve as supporting documents.

4. The supplier shall keep during the period of limitation of the tax the proof of delivery and the rest of the documentation certifying the performance of the operations.

5. Where the fuel for navigation is delivered by the duty-holders to aircraft operators who normally use private facilities for take-off and landing, the holders of such aircraft must be previously approved by the management offices for such installations to receive the fuel with exemption from the tax. The management office shall issue, where appropriate, the registration card in the territorial register which formalises the authorisation, which shall be submitted to the fuel supplier. The holders shall bear the necessary accounting for the purpose of justifying the destination of the fuel purchased with exemption from the tax.

6. The supplier shall submit by means and electronic, computerised or telematic procedures to be determined by the Minister for Economic Affairs and Finance, within a period ending on the 20th of the month following the end of the quarter, the information on the supplies made in the quarter with exemption from the Hydrocarbon Tax, grouped globally by recipients and total quantity delivered to each of them. '

Seventy-four. Article 102 (2) and (5) are amended as follows:

" Article 102. Ship-to-boats.

(...)

2. The supplier shall document the avittualling operation with a delivery receipt which shall contain at least the following data:

a) Supplier:

1. Name or Social Reason.

2. NIF and CAE.

3. Social Reason and NIF of the fuel owner.

b) Recipient:

1. Name or Social Reason.

2. National or Community NIF or, if this is not available, any other that permits identification, available for tax purposes.

3. The name or social reason and NIF of the consignee.

4. Flag, registration and name of the vessel.

5. Port.

c) Avitualling:

1. Class, item and quantity of fuel.

2. º Date and signature with receiver received.

3. The vessel's captain's or, failing that, the consignee's fault, the receipt on board, as or with the incidents indicated, as well as the fact that the vessel does not carry out private recreational boating.

(...)

5. The suppliers of the mineral oils must submit by means of electronic, computerized or telematic procedures to be determined by the Minister for Economic Affairs and Finance, within a period expiring on the 20th of the month following the end of the month. for each quarter, the information relating to supplies made during the quarter with exemption from the Hydrocarbon Tax, grouped globally by recipients and total quantity delivered to each of them. '

Seventy-five. Article 105 is amended as follows:

" Article 105. Pilot projects relating to biofuels and biofuels.

1. The application of the exemption provided for in Article 51.3 of the Law shall be governed by the provisions of this Article.

To the sole effects of the application of this Article it is understood that the expression "biofuels" includes both biofuels, as defined in Article 49 (m) of the Act, and biofuels, defined in Paragraph 1 (n) of the same Article which is intended as such or after chemical modification, respectively, for use as fuel or as fuel, directly or mixed with other fuels or fuels.

The application of the exemption will require the prior introduction of biofuels into a factory or tax warehouse located within the internal territorial scope, if they are not previously found in one of these establishments, or in the case of biofuels received from the non-internal Community territorial scope without passing through such establishments, which the recipient has the status of registered consignee. In the case of imports of biofuels outside the suspension regime, the right to the application of the exemption shall be justified to the customs office of import.

When the biofuel is ethyl alcohol it must have the condition of partially denatured alcohol.

2. Persons wishing to benefit from the exemption shall submit to the management centre the corresponding application which must be accompanied by a description of the pilot project which is invoked and, in particular, the use in the latter of the Biofuels. Where several persons or entities participating in the pilot project are involved, the application shall be signed by all of them. This memory shall cover at least the following:

(a) Accreditation of the experimental nature of the project and the fact that it is limited to demonstrating the technical or technological feasibility of its production or use, excluding the further industrial exploitation of its results.

b) The type of biofuel to be used, as well as the place and procedure for obtaining it with description of the intermediate stages of the procedure.

(c) Mode in which the product concerned, as such or after chemical modification, is liable to be used as fuel (directly or mixed with other fuels).

d) Description of the characteristics of the pilot project from obtaining the product until it is finally used as a fuel, indicating the establishments in which, if necessary, the different phases of the project.

e) Forecast of the quantity of the biofuel comprising the pilot project. The condition set out in subparagraph (a) above shall be deemed to be accredited where that quantity does not exceed 5,000 litres per year of the biofuel for which the application of the exemption is sought.

f) Duration of the project, which may not exceed the period referred to in paragraph 3.

In addition, the managing centre may collect additional information or clarifications from interested parties in relation to the documentation submitted.

3. The managing centre shall decide on the request raised with the issue, where appropriate, of the relevant exemption recognition agreement.

This agreement shall be issued, where appropriate, with the validity requested by the parties concerned, which may not exceed five years. The application of the exemption shall be carried out, as the case may be, in the manner provided for in the following paragraphs.

4. Where the biofuel is intended to be used, as such or after chemical modification, without mixing with other fuels, the exemption shall be applied, after the tax accrual and provided that the application of another tax is not met. exemption, on that biofuel.

The biofuel will be sent directly from the establishment that has the consideration of a hydrocarbon factory to the final consumers who as such are identified in the pilot project. However, if the pilot project so provides, the shipment of the biofuels to the identified final consumers may take place either through a tax warehouse or a tax warehouse in compliance with the provisions of the Law and in this Regulation.

5. In the case of biofuels intended, as such or after chemical modification, to be mixed with a fuel prior to the discharge of the suspension regime, the following rules shall be observed:

(a) The biofuel shall be sent on a suspension basis from the establishment which has the consideration of a hydrocarbon factory to the one in which, as such or after chemical modification, it is incorporated into the fuel. If the chemical modification is carried out in an establishment other than that of departure, the consignment to the latter, which shall also be regarded as a hydrocarbon factory, shall also be placed under suspension.

(b) The stock records of the tax warehouse or factory in which the movement of biofuels received, as such or chemically modified, from biofuels shall be reflected in separate accounts chemically modified in the establishment, of the fuels with which they are mixed and of the mixtures finally obtained.

(c) The exemption provided for in Article 51.3 of the Act shall apply to the biofuel, as such or prior to chemical modification, present in the mixture containing it, provided that the mixture produces the (a) tax and non-payment of any other exemption. The part of the mixture that is not biofuel shall be applicable to the tax rate corresponding to the provisions of Article 50 of the Law.

(d) When the mixture containing the biofuel, as such or after chemical modification, leaves the factory or tax warehouse for another factory or tax warehouse situated in the internal territorial area, the consignment must go accompanied by a movement document referring to the total volume of the mixture and the volume of the biofuel, as such or after chemical modification, as defined in paragraph 8 of this Article. This document shall serve as supporting evidence for the seat to be carried out in the stock records of the receiving tax warehouse or factory, which shall comply with the provisions of subparagraph (b) of this paragraph. Where the mixture containing the biofuel, as such or after chemical modification, leaves this factory or tax warehouse with a destination other than that of its consignment to another factory or tax warehouse situated in the internal territorial area, it shall be application as provided for in paragraph (c).

6. For the purposes of the above two paragraphs, they shall be considered as a hydrocarbon factory and the following establishments shall be registered as such in the territorial register:

(a) When the biofuel is susceptible to being used directly or is intended to be mixed without chemical modification with a fuel, the consideration of the hydrocarbon factory shall be the establishment where it is obtain the biofuel.

(b) irrespective of the provisions of subparagraph (a) above, where the use of the biofuel requires its prior chemical modification, the establishment in which it is established shall also be regarded as a hydrocarbon factory; carry out such modification. In particular, where the biofuel is intended for conversion into an additive, the consideration of the hydrocarbon factory shall be both the establishment where the biofuel is obtained and the establishment where the additive is obtained.

(c) The provisions of paragraphs (a) and (b) are without prejudice to cases where the establishment where the biofuel is obtained or processed has for itself the consideration of an alcohol or hydrocarbon factory.

7. For the application of the hydrocarbon tax rules, the seats in stock records, circulation documents and any other documents to be completed in relation to the volume of biofuels, as such or after chemical modification, shall be carried out at the temperature of 15 ° C.

8. In the circulation document to be issued for the purpose of the movement of biofuels, such as or after chemical modification, or of the products containing them, the biofuel concerned shall be indicated and, where appropriate, the the proportion in which it is included in the mixture of which it forms part.

9. Where the biofuel produced is ethyl alcohol (bioethanol), and while maintaining its identity as such, the provisions of Article 108a (8) shall apply. '

Seventy-six. Article 107 is amended as follows:

" Article 107. Specific means of payment.

1. For the purposes of Article 106 (3) (c) above,

following definitions shall apply:

(a) "Bonified Tarjetas-diesel". Credit, debit or purchase cards, the issue of which has previously been approved by the managing centre to be used as a means of payment for the purchase of bonified gas oil from retailers in retail premises registered in the territorial register. Compliance with the following conditions shall be required for approval:

1. Only shall be eligible for use for the purchase of bonified gas oil to retailers in retail facilities registered in the territorial register.

2. Both the seller and the buyer of the gas oil should be identified.

3. The amount of the acquisition must be recorded.

4. The credit and debit accounts of payments made by their use should be identified.

5. Fertilizers may only be made in the accounts opened in the name of those retailers who credit their registration in the territorial register as holders of the retail installation. The payment notifications shall clearly show that they correspond to operations paid by the bonified tarjeta-diesel.

6. º The card issuing entity must be able to comply with the requirements of paragraphs 2 and 4 of this article.

The applicant shall adhere to its identification tag of the tax identification number, in the emission request model that the entity has established.

(b) "Bonified gas-diesel". The fuel checks in which the expression 'bonified gas oil' is included, with outstanding characters. This check may only be used as a means of payment for the purchase of bonified gas oil from retailers in retail premises registered in the territorial register. The first time a credit institution is asked to issue these checks, the applicant must adhere to the application document that the credit institution has established, a label identifying its tax identification number. Bonified gas oil checks shall be submitted to the credit institutions separately from the rest of the checks to be taken into account. Credit institutions may only pay the amount of these checks to the accounts opened in the name of those retailers who credit them with their registration in the territorial register, as set out in the following paragraph.

2. Bonified gas-oil-emitting entities shall submit by means of electronic, electronic or telematic means and procedures to be determined by the Minister for Economic Affairs and Finance within a period ending on the 20th of the month following the end of the month. termination of each quarter, a relationship to the following data:

(a) Surname and name or social name, address, tax identification number and customer account code (c.c.c.) of charge, corresponding to the purchaser of the gas oil.

(b) Total amount due in the quarter, corresponding to the payments made through the use of the bonified diesel-fuel cards issued to those.

3. Credit institutions which have issued bonified checks on gas oil shall submit by means and electronic, computerised or telematic procedures to be determined by the Minister for Economic Affairs and Finance, within a period of the end of the 20th day of the month. next to the end of each quarter, a relationship to the following data:

(a) Surname and name or social name, address, tax identification number and customer account code (c.c.c.) of charge, corresponding to the diesel acquirer.

(b) Total amount due in the quarter, corresponding to the payments made by means of bonified gas-diesel.

4. Card-issuing institutions and credit institutions shall also send to the managing centre a list of the amounts paid on a quarterly basis by those institutions to the retailers entered in the territorial register, corresponding to the payments made by means of bonified gas-diesel or bonified gas-diesel, as of the date determined by the Minister for Economic Affairs and Finance.

5. The radio-diesel-fuel-oil issuing entities and the credit institutions shall be responsible for the correspondence between the data contained in those relations and those which are deducted from the means of payment used. In particular, credit institutions shall be responsible for the differentiated identification in the periodic extracts of fertilisers corresponding to the entry of bonified gas-diesel.

6. The authorisation for the issue of the cards referred to in point (a) of paragraph 1 of this Article shall be revoked by the managing centre, where the required conditions are not met by the issuing entities of the bonified gas-diesel fuel. for approval. "

Seventy-seven. Article 108a is amended, which is worded as follows:

" Article 108a. Application of the tax rates for biofuels and biofuels.

1. The application of the types provided for in paragraphs 1.13 to 1.15 of Article 50 of the Law shall be governed by the provisions of this Article, Article 108b and Article 108c.

To the sole effects of the application of this Article, Article 108b and Article 108c, the term "biofuels" shall be understood to include both the biofuels defined in Article 49.1 (m) of the Act and the biofuels as defined in Article 49.1 (n) which, in both cases, are intended, as such or after chemical modification, respectively for use as fuel or as fuel, directly or mixed with other fuels or fuels.

The application of these tax rates will require the prior introduction of biofuels into a factory or tax warehouse located within the internal territorial scope, if they are not previously found in one of these establishments, or, in the case of biofuels received from the non-internal Community territorial scope without passing through such establishments, that the recipient has the status of registered consignee. In the case of imports of biofuels out of suspension arrangements, the application of these rates may be requested from the customs office of import.

When the biofuel is ethyl alcohol it must have the condition of partially denatured alcohol in accordance with the procedure and denaturant previously approved by the managing centre.

2. In the case of biofuels intended, as such or after chemical modification, to be used without mixing, the special rate shall be applied under the conditions laid down in Article 50a of the Act after the accrual of the tax and provided that the application of an exemption scenario does not exist.

3. In the case of biofuels intended, as such or after chemical modification, to be mixed with a fuel prior to the discharge of the suspension arrangements, the mixing operation shall be carried out by means of prior communication, by any means which permit to be aware that the communication has been received, to the competent management office. However, where mixing systems are available in the factories or tax warehouses to ensure the control of operations previously approved by the managing offices, they may dispense with the prior communication of the operations. mixture. In any case, the following rules must be met:

(a) The biofuel shall be sent on a suspension basis from the establishment which has the consideration of a factory or a hydrocarbon tax warehouse to the place where, as such or after chemical modification, it is incorporated into the fuel. If the chemical modification is carried out in an establishment other than that of departure, the consignment to the latter, which shall also be regarded as a hydrocarbon factory, shall also be placed under suspension.

(b) The stock records of the tax warehouse or factory in which the movement of biofuels received, as such or chemically modified, from biofuels shall be reflected in separate accounts chemically modified in the establishment, of the fuels with which they are mixed and of the mixtures finally obtained.

(c) The special rate shall be applied on the biofuel, as such or after chemical modification, present in the mixture containing it, provided that such a mixture produces the tax accrual and does not the application of an exemption scenario. The part of the mixture that is not biofuel shall be applicable to the tax rate corresponding to the provisions of Article 50 of the Law.

(d) When the mixture containing the biofuel, as such or after chemical modification, leaves the factory or tax warehouse for another factory or tax warehouse situated in the internal territorial area, in the document of The total volume of the mixture and the volume of the biofuel shall be referred to as such or prior to chemical modification. This document shall serve as supporting evidence to the seat which is practised in the stock records of the receiving tax warehouse or factory, which shall comply with the provisions of subparagraph (b) of this paragraph. This mixture may, in turn, be mixed with other tax headings already in the establishment.

e) In the case of intra-Community acquisition of mixtures of biofuel with conventional fuel to a factory or tax warehouse situated in the internal territorial area, where the movement document which covers the Entry into the establishment of destination does not refer to the percentage of the mixture, the holder of the establishment shall make a declaration stating that percentage. This declaration, which shall serve as a basis for accounting for the entry of the products into the establishment of destination, shall refer to the number of the movement document and shall be transmitted by telematic to the managing office within 5 days. from the receipt of the product.

(f) In the case of imports of mixtures of biofuel with conventional fuel to a factory or tax warehouse, the document providing for the movement to that establishment shall refer to the percentage of the mixture.

4. The managing centre may authorise, where there are economic reasons which give it advice and with the particular conditions laid down in each case on the basis of the authorisation, that the mixing operations under suspension of a fuel The invention relates to a method for the use of conventional fuel for a tax warehouse for mixing in the same with a biofuel. The granting of such authorisation shall be conditional on the operation being carried out while the ship is docked at the port on which the tax warehouse is located.

5. For the purposes of the preceding paragraphs and in Articles 108b and 108 c, they shall be regarded as a hydrocarbon factory and the following establishments shall be registered as such in the territorial register:

(a) When the biofuel is susceptible to being used directly or is intended to be mixed without chemical modification with a fuel, the consideration of the hydrocarbon factory shall be the establishment where it is obtain the biofuel.

(b) Regardless of the provisions of the preceding paragraph, where the use of the biofuel requires its prior chemical modification, the establishment in which it is carried shall also be considered as a hydrocarbon factory. This amendment shall be amended. In particular, when the biofuel is intended for conversion into an additive, both the establishment where the biofuel is obtained and the establishment where the additive is obtained shall be considered as a hydrocarbon factory.

(c) The provisions of paragraphs (a) and (b) are without prejudice to cases where the establishment where the biofuel is obtained or processed has for itself the consideration of an alcohol or hydrocarbon factory.

6. For the purposes of applying the rules of the Hydrocarbon tax, the seats in the stock records, the declarations of the holders of the establishments and any other documents to be completed in relation to the the volume of biofuels, as such or after chemical modification, shall be carried out at the temperature of 15 ° C.

7. When the biofuel produced is ethyl alcohol (bioethanol) and as long as it is not subjected to a chemical transformation that alters its composition, or as long as it is not mixed with conventional fuels in a proportion of equal ethyl alcohol or less than 95 per 100 by volume, shall govern in respect of the same provisions of the Law and of this Regulation relating to the Tax on Alcohol and Derived Beverages that are applicable, regardless of the provisions set out in the paragraphs above.

The product resulting from the mixture referred to in the preceding paragraph shall, for tax purposes, be regarded as a conventional fuel which has been added to it, without prejudice to the application of the special rate to that part of the product. corresponding to ethyl alcohol (bioethanol).

8. Where, on the basis of the results of the analysis or other evidence carried out, where appropriate, it is apparent that the percentage of biofuel produced and counted in the corresponding statements-liquidations was incorrect, the difference shall be shall include in the establishment accounts, as well as in the corresponding statement-settlement, in the period in which the said incorrectness has been established. '

Seventy-eight. A new Article 108b is introduced, which is worded as follows:

" Article 108 ter. Products referred to in paragraphs (f) and (g) of Article 46. 1 of the Act.

The products referred to in points (f) and (g) of the 46 shall be considered as products. 1 of the Act is intended for use as fuel or fuel at the time of the first entry into an establishment authorised to manufacture or store products intended for such uses.

Persons or entities that send these products from the internal territorial scope to the establishments that determine, in accordance with the provisions of the preceding paragraph, their inclusion in the scope of the tax; to register in the managing offices in which the establishment of dispatch is located and to forward a quarterly part to the managing office, exclusively for the consignments referred to in the preceding paragraph.

This quarterly part shall be in accordance with the model approved by the management centre and shall be submitted by telematic within twenty calendar days following the end of each quarter, only in the event that there has been effective shipments during the same.

In the event of intra-Community acquisition or importation of the products referred to in points (f) and (g) of the Law, the acquirer or importer shall be the purchaser or importer who sends them to a hydrocarbon tax warehouse or warehouse. who is subject to the obligations of registration and remission of the quarterly part referred to in the preceding paragraph.

In the case of intra-Community acquisition or direct importation of these products by a factory or tax warehouse, the holder of these establishments shall not be required to carry out the obligations of registration and remission of part of the referred to in the preceding paragraph.

The provisions of this paragraph shall not apply to ethyl alcohol referred to in Article 46 (f). 1 of the Act while, in accordance with the Law and this Regulation, is included in the scope of the Alcohol and Beverage Tax Derived or subject to the rules of this Tax. "

Seventy-nine. A new Article 108c is introduced, which is worded as follows:

" Article 108 quater. Logistical tax warehouse.

1. By way of derogation from Article 108a (3), in the case of biofuels intended, as such or after chemical modification, to be mixed with a fuel prior to the discharge of the suspension scheme, or already mixed with a fuel fuel in a factory or tax warehouse, which is introduced into logistic tax warehouses and which are dispatched to a destination other than a factory or tax warehouse, the application of the types provided for in the headings 1.13 to 1.15 This may be done on the basis of the results of the accounting system and of the information proposed by the entity and authorised for this purpose by the managing centre. The proposal to be authorized shall in any event comply with the rules laid down in this paragraph, without prejudice to the other obligations which may be required from the holder of the tax warehouse on the occasion of the authorization or at a later date. logistics.

(a) Logistical Fiscal Deposit and Introductor: For the purposes of this paragraph, a Logistics Tax Deposit is defined as the tax deposit of hydrocarbons the holder of which operates on behalf of the introducers, not acquiring the property. of the products it receives or transmitting the products it issues. Where the holder of the logistical tax warehouse is one of the other, the movements produced in the set of the logistic tax deposits of which he is a holder shall be considered as having been produced in one of them, which shall be considered as a tax deposit single logistics, if the following conditions are met:

1. The holder has an integrated accounting management of all movements produced between deposits, as well as of the biofuel content in those products, without prejudice to that which corresponds individually to each of them,

2. That the centralization of the payment of the tax for the set of deposits that is a holder has been authorized, and

3. That, with reference to the single logistical tax warehouse, a record of product movements and biofuels will be taken for each introducer.

An introducer is the manufacturer of hydrocarbons or a trader of such products, whose name has been the first introduction of biofuel into a logistic tax warehouse.

b) Reception of petrol or diesel in the logistics tax warehouse:

1. Gas or diesel containing biofuel, as well as those that do not contain it that are destined to be mixed with a biofuel within the logistic fiscal deposit will be object of annotation, to its reception in the without prejudice to the separate annotation from which it is made according to its octane or its destination for use as fuel or fuel.

2. No such petrol or diesel fuel shall be received in the tank under the relevant circulation document indicating its percentage of the biofuel.

3. In addition to the provisions of Article 50 of this Regulation and paragraph 1. above, the quantity of biofuel contained in gasoline or diesel shall be counted separately.

4. In case of intra-Community acquisition of mixtures of biofuel with conventional fuel destined for a logistic tax warehouse, when the circulation document that protects the entry in the same does not refer to the percentage of the mixture, and for the purposes of the calculation of the basis referred to in point (d) of Article 2 (d) of this paragraph, the introducer shall make a declaration stating that percentage. This declaration, which shall justify the entry of the biofuel entry for the purposes of the preceding number 3, shall refer to the number of the movement document and shall be forwarded to the destination and the office of the logistics tax warehouse The management of the product concerned shall be subject to the following information: The referral to the management office shall be carried out by telematics.

5. In case of importation of mixtures of biofuel with conventional fuel destined for a logistic tax warehouse, the document that will cover the circulation to that establishment must refer to the percentage of the mixture.

6. The entry made at the reception of petrol or diesel containing biofuel must be reduced in the quantities of biofuels contained in petrol and gas oils which have been sent to factories and other tax deposits.

(c) Salides of petrol or diesel containing biofuel of the logistical tax warehouse: The holder of the logistical tax warehouse may apply the rates referred to in Article 50a of the Law by the (a) to the extent that, in accordance with the accounts which have been authorised, it has been released at each settlement period of the logistical tax warehouse outside the suspensory regime, to the internal scope and without any applicable exemption.

d) Tax Percussion:

1. The impact of the tax on the biofuel shall be carried out by the holder of the logistical tax warehouse on the introducers as persons or entities on whose account the operations are carried out.

2. For the purposes of the above, the logistic tax warehouse must bear an account for each introducer, with the data set out below. This account must be available to the Intervention at all times.

The following data must be collected:

A) Period biofuel charge:

The sum of the amounts of each class of biofuel, differentiated by heading, is understood by way of biofuel of the period, which for each introducer has been introduced into a logistic tax warehouse during each the period of liquidation and those in stock at the beginning of that period, with the result that the quantities of biofuels contained in the gasolines and gasoils sent to factories and other tax warehouses are taken into account.

In order to be calculated, account will be taken of the biofuel that has already been introduced with the gasolines or gasoils introduced in the logistic tax warehouse as well as the one that is mixed in the logistic tax warehouse in the terms set out in paragraph 2 of this Article.

B) Percentage of period biofuel:

It shall be the percentage that expresses, for each introducer and settlement period, the theoretical average content of each class of biofuel contained in the gasolines or gasoils that incorporate it.

For the calculation, account shall be taken of the products introduced during the settlement period, as well as the initial stock of the period, if any, in the quantities shipped under suspension arrangements. to factories and other tax warehouses.

This percentage shall apply, for each introducer and settlement period to all the outflows referred to in paragraph (C) below, as well as to the final stock, if any.

C) Salides from petrol or diesel containing biofuel for each introducer:

The gas or gas outlets of a logistic tax warehouse will be charged, for these purposes, with each introducer, dispensing with the commercial operations that have been carried out inside the tax warehouse. logistics.

Except for the departures from suspension to factories and other tax warehouses, it is considered that all gas outlets or gas oils in the logistic tax warehouse corresponding to each introducer have a content in Biofuel equal to the result of applying to each of them the percentage of biofuel.

D) Final Biofuel Existence of Period:

It will be the excess of biofuel that, for each introducer, will result from subtracting from the period charge the result of applying the percentage of the period of biofuel to all the outputs referred to in the previous paragraph.

It must be equal to the result of applying the percentage of period biofuel to the final product stock for each introducer.

E) Base for the application of the type of biofuels:

It will be the result of applying, for each introducer, the percentage of biofuel from the period to the outlets of mixed petrol or diesel which, introduced by it, have been produced during that period, outside the scheme suspensory, for the internal territorial scope and without the application of an exemption.

In no case will this amount be higher than the period's biofuel charge.

2. Tax warehouses approved in accordance with the provisions of the preceding paragraph which receive pure biofuel may make mixtures of this pure biofuel with the gasolines or gasoils included in the accounts referred to in paragraph 1. of this article, prior to the departure of the article. In this case, the product shall be dated in the accounts carried out in accordance with Article 108a (3) and shall be entered for the purposes referred to in paragraph 1. (b) 1. of this Article. The seat of charge in this accounting shall be justified by the corresponding record in the corresponding accounting, so there shall be an unambiguous relationship between the two seats. '

Eighty. Article 116 (2) (n) is amended, which is worded as follows:

" Article 116. Percentages of eligible losses in the production, storage and transport processes.

(...)

2. Table of loss regulatory percentages:

(...)

n) Storage, on average stocks for the quarter, of products whose taxation would be produced at the rates provided for in the following headings of the tax

.

Headings 1.1, 1.2.1, 1.2.2, and 1.13: 0.95.

Headings 1.11 and 1.12: 0.55.

Headings 1.3, 1.4, 1.5, 1.14 and 1.15: 0.35.

Headings 1.6, 1.8, 1.9, and 1.10: 2.05. "

Eighty-one. A new point (r) is inserted in Article 116 (2), which is worded as follows:

" Article 116. Percentages of eligible losses in the production, storage and transport processes.

(...)

2. Table of loss regulatory percentages:

(...)

r) In the production of ETBE intended for the aditivation of unleaded gasolines: the percentage of bioethanol loss is 0.5 per 100 of bioethanol put into production. "

Eighty-two. Article 118 is amended as follows:

" Article 118. Usage bans.

For the purposes of Article 54 (2) of the Law, "tractors and agricultural machinery used in agriculture, including horticulture, livestock and forestry", shall be considered as engines of agricultural tractors, motor vehicles, tractor trailers, motor vehicle machinery and carriers referred to in the definitions in Annex II to Royal Decree 2822/1998 of 23 December 1998 approving the General Regulation on Vehicles and which is use in the activities indicated. For this purpose, it shall not be regarded as an activity of agriculture, including horticulture, livestock and forestry, transport for hire or hire even carried out by means of tractors or agricultural machinery fitted with a trailer. '

Eighty-three. Article 119 is amended, which is worded as follows:

" Article 119. Graduation criteria for special sanctions.

1. The penalties to be imposed on the authors pursuant to the provisions of Article 55 of the Law will be graduated according to the criteria of Article 187 of the General Tax Law, which will be applicable to the concurrency of the offences committed by machinery, vehicles or vessels of which the same person is a holder. The penalties to be imposed for each infringement shall not be lower than the amounts and periods referred to below, in the light of the engine power of the machinery, vehicle or vessel with which the infringement was committed:

(a) In engines up to 10 hp of fiscal power, 600 euros of fine and one month of sealing and immobilization of machinery, vehicle or vessel.

b) In engines of more than 10 up to 25 hp of fiscal power, 1,800 euros and two months of sealing and immobilization of machinery, vehicle or vessel.

c) In engines of more than 25 up to 50 hp of fiscal power, 3,600 euros and three months of sealing and immobilization of machinery, vehicle or vessel.

(d) In engines of more than 50 hp of fiscal power, 6,000 euros of fine and four months of sealing and immobilization of the machinery, vehicle or vessel.

2. The provisions of paragraph 1 above shall be without prejudice to the provisions of Article 55 (4) of the Law. "

Eighty-four. Article 120 is amended, which is worded as follows:

" Article 120. Competent administrative bodies.

1. The inspection and investigation services of the Department of Customs and Excise of the State Administration of Taxation will be competent to direct, coordinate and to carry out in the respective territorial scope services and actions aimed at the discovery of the offences defined in Article 55 of the Law. The performance of such services and actions may also be carried out by agents of the Security Forces and Corps.

2. In the practice of such services and actions, such agents shall enjoy the powers laid down in Articles 142 and following of the General Tax Law as well as those laid down in Royal Decree 1065/2007 of 27 July 2007, They are empowered to detain and inspect any vehicle or vessel and to take samples of the fuels and fuels contained in their tanks, carburetors and pipelines.

3. The imposition of the penalties is the responsibility of the head of the managing office with competence in the territory in which the infringement is discovered, by means of a reasoned decision and on the basis of the appropriate file in which the hearing will be given to each one of the accused.

4. For the purposes of the assessment of the repeated commission of infringements, a special register of persons sanctioned by the commission of the offences referred to in Article 55 of the Law shall be carried out in the management centre. '

Eighty-five. Article 121 is amended, which is worded as follows:

" Article 121. Infringement files.

The rules contained in Articles 209 and following of the General Tax Law, and in the regulations of development, in the General Regulation of the Tax penalty scheme, and Royal Decree 1065/2007 of 27 July 2007, in addition to the provisions set out in the following paragraphs:

1. The opening of the file for the determination of responsibilities and the imposition of the penalties referred to in Article 55 of the Law shall always be initiated by the head of the management office referred to in Article 55 (3). 120 above, on its own initiative or under higher order or reasoned request from other bodies.

2. The agents of the Security Forces and Bodies who have discovered the commission of an infringement shall proceed with the following details:

a) Place and date of action.

(b) Maticula and other vehicle or vessel identification data, with expression, in fiscal horses, of the engine power.

(c) Name, address, address, N.I.F. and national identity card or passport of the driver of the vehicle or the master of the vessel, as well as the owner, indicating the identification code if the ownership corresponding to legal person.

(d) Constancy of the class and characteristic of the fuel or fuel used, indicating colouring and, where appropriate, the result of the chemical reagent test.

e) A properly authenticated sample collection, in the event that the data subject will show his/her disconformity with respect to the class and characteristics of the product resented in the diligence.

(f) Statement of the data subject, place and supplier of the last supply made, resenting the data of the supporting document if justified.

g) Any other circumstance of interest for the assessment and qualification of the facts.

(h) Signature of the actuary agents and the driver or user of the vehicle or the boatmaster's employer, who shall be able to state how much they deem appropriate in respect of the facts reviewed in the diligence.

If it were officials of the tax administration who had discovered the commission of the infringement, they will extend diligence in which they will consist, at least, of the data indicated above.

The document in which the above data has been collected, in conjunction with the samples which have been extracted, shall be transmitted on the same day, or the nearest, if this is not possible, to the Head of the management office responsible for initiate the sanctioning procedure.

3. In receipt of the above documentation, the head of the managing office shall arrange for the opening of the appropriate file, designating the instructor's effect.

The initiation agreement of the sanctioning procedure shall be notified to the parties concerned to make, prior to the processing of the hearing, the allegations and to provide the documents, justifications and evidence which they consider to be convenient.

The instructor may collect the relevant reports and accompanying actions as appropriate. It will also send one of the samples taken to one of the Customs and Excise Laboratories for analysis, remaining in their custody.

4. The maximum period for the notification of the decision shall be six months and shall be counted from the date of notification of the commencement agreement. For the purposes of calculating the maximum time limits for resolution, account shall be taken of the provisions of Article 104 of the General Tax Law and Articles 102 to 104 of Royal Decree 1065/2007 of 27 July 2007 in respect of periods of interruption. justified and delays not attributable to the Administration. In particular, the period from the date of referral of the samples to the Customs Laboratory until the date of receipt of the opinion shall be considered as a period of justified interruption.

5. The opening of the file shall be communicated to the Provincial Head of Traffic or to the Maritime Captaincy which corresponds to the registration of the vehicle or the vessel, in order to ensure that the successive acquirers are aware of the fact that the of the same, the sanction of the seal and immobilization may be placed.

6. The actions and the time limit of the arguments shall be terminated, a motion for a resolution shall be made which shall be notified to the persons concerned in the sanctioning procedure, indicating the application of the file and the possibility of claiming the documents, supporting documents and evidence which they deem appropriate and which they deem appropriate.

7. In the light of the proposal made by the instructor of the sanctioning procedure and of the documents, evidence and allegations in the file, the head of the management office shall give a reasoned decision of the sanctioning procedure.

8. Notified of the agreement to the offenders, and unless the substitution referred to in Article 55 (4) of the Law has been agreed, the holder of the vehicle or the vessel shall, where appropriate, place it at the disposal of the Head of the Office In order to be immobilized and sealed, the operation shall be carried out by the Provincial Head of Traffic or the Maritime Captaincy which corresponds to its registration. The costs incurred by the freezing and sealing shall be taken into account by the holder.

The financial penalties shall be effective within the time limits laid down in the General Rules of Collection and by any of the means of payment of the tax debts established therein.

9. Against the agreement of the Head of the managing office, recourse to reorder or claim may be brought in the economic-administrative way, in the legally provided terms. "

Eighty-six. A new Article 123a is inserted, which is worded as follows:

" Article 1212a. Exemption for duty-free shops.

The application of the exemption referred to in Article 61 (3) of the Act shall be implemented in accordance with the following rules:

1. The duty-free shops, which must be registered in the territorial registers of the relevant managing offices as tax warehouses as provided for in Article 11. 2. 10. 2 ' of this Regulation shall require the acquirers of tobacco products to display the title of transport by air or sea in which an airport or port situated in a third country or third territory is the final destination.

2. The abovementioned shops must keep the supporting documents for the sales of the tobacco to which the exemption has been applied, in which the date of the sale, the number of the flight or the sea crossing to be made, the port or final destination airport and the quantity of tobacco products sold.

3. If, in the case of tobacco sold, there are cigarettes, the packaging must be devoid of the tax marks referred to in Article 26 or must be removed from such packaging for subsequent destruction, control of the tax administration. "

Eighty-seven. Article 127 is amended, which is worded as follows:

" Article 127. Percentages of eligible losses.

A) For the purposes of Article 6 of the Law, the statutory percentages of losses shall be as follows:

		Percentage
	1. Black cigarettes:
	a) Beat
6
6
6
		c) Cigarette Elaboration	7
	2. Blonde cigarettes:
	a) Beat
b) Leg Preparation	5
	c) Pico	4
	d) Cigarette making	4
	3. Cigars or cigarillos:
	a) Elaboration of the tummy (smoothie)	30
	b) Obtaining natural tobacco layers or sublayers	30
	c) Obtaining of layers or sublayers from homogenized tobacco	30
	d) Cigarette preparation pure or cigarette	9

B) The Ministry of Economy and Finance is authorised to establish the statutory rates of losses applicable to the processes not covered by this Article.

C) The measurements shall be carried out on the basis of a moisture type of 14 per 100. "

Eighty-eight. Article 133 (2) is amended, which is worded as follows:

" Article 133. Regulatory accounting.

(...)

2. By way of derogation from Article 50 (1) and (3), the following may be carried out in the management office corresponding to the address of the holder of the holder of the book and sheets referred to in paragraphs 1 and 3 of this Article. the establishment in question.

The holders of electrical energy production facilities under special arrangements, as well as holders of generators not registered under the ordinary or special production regime, shall not be required to submit the accounting information to the managing office. "

Eighty-nine. Article 138 (3) is amended as follows:

" Article 138. Registration in the Territorial Register.

(...)

3. The "Coal Activity Code" is the code, configured in the form set out in this section, which identifies the activity of the tax obligors by this tax and consists of thirteen characters distributed in the form next:

a) The letters ES will configure the first two characters.

(b) As long as the Minister of Economy and Finance does not have his replacement for other characters, the third, fourth and fifth characters shall be zeros.

c) The sixth and seventh characters identify the territorial scope of the establishment's management office.

d) The eighth and ninth characters identify the activity of the tax obligor.

e) The tenth, eleventh and twelfth characters shall express a sequential number of entries in the territorial scope referred to in point (c).

f) Finally, a control letter.

By the Minister of Economy and Finance, the repertoire of the activities referred to in the first paragraph of this paragraph shall be established and the digits and identifying characters referred to in point (d) shall be determined. above. "

First transient disposition. Intra-Community movement under suspension arrangements

Until 31 December 2010, the intra-Community movement under suspension shall be carried out in accordance with the rules in force prior to the entry into force of this royal decree.

By way of derogation from the preceding paragraph, from 1 April 2010:

(a) The dispatch of products to the Community's non-internal territorial territorial scope may be carried out, subject to the authorisation of the managing centre, under the electronic administrative document, in accordance with the procedure laid down in this royal decree.

(b) The receipt of products in the internal territorial area whose circulation is covered by an electronic administrative document shall be finalised in accordance with the procedure laid down in this royal decree.

The circulation of products subject to excise duty that has been started before 1 April 2010 shall be carried out and completed in accordance with the rules in force prior to the entry into force of this royal decree.

Second transient disposition. Internal shipments with electronic administrative document

Before 31 October 2011, the Minister for Economic Affairs and Finance shall exercise the power to use the electronic administrative document in the terms of the last paragraph of Article 22. 5 of the Excise Regulation, to apply to consignments of products under suspension of duty to be initiated as from 1 January 2012.

Transitional provision third. Implementing rules.

Since Regulation (EC) No 450/2008 of the European Parliament and of the Council of 23 April 2008 establishing the Community Customs Code (Modernised Customs Code), still in force, is not applicable in its As a whole at this time, references to it will be construed as being made to Regulation (EEC) No 2913/92 of the Council of 12 October until Regulation (EC) No 450/2008 is fully applicable.

Final disposition. Entry into force.

This royal decree will enter into force on April 1, 2010.

Given in Madrid, on February 26, 2010.

JOHN CARLOS R.

The Second Vice President of the Government and Minister of Economy and Finance,

ELENA SALGADO MENDEZ