Law 22/2005 of 18 November, incorporating into the Spanish legal system various Community directives on the taxation of energy products and electricity and the common system of taxation applicable to the parent companies and subsidiaries of different Member States, and the tax regime for cross-border contributions to pension funds in the field of the European Union is regulated, has introduced amendments to Law 38/1992 of 28 December 1992, Excise duties, which in turn demand the adjustment of the corresponding Provisions of the Special Tax Regulation, adopted by Royal Decree 1165/1995 of 7 July 1995. Thus, among the adaptations to the Regulation resulting from the amendments introduced in Law 38/1992, the introduction of a Title III concerning the new Special Tax on Coal, the extension to the biofuels of the rules, are highlighted. until now only engaged in biofuels and the establishment of the necessary forecasts for natural gas as a product covered by the first tariff rate but which is not subject to all normal formalities of that condition. Also, the unification under heading 1.6 of the tax rate applicable to liquefied petroleum gas used as fuel requires the abolition of the procedure laid down for the application of the differentiated rates laid down in that Regulation. The heading and the missing item 1.7. However, a similar procedure is introduced for the differentiated application of the new headings 1.9 and 1.10. Moreover, in the light of the experience acquired and the new realities in the development of industrial and commercial activities relating to the goods subject to excise duties, other provisions of the Regulation of Excise Duties. Among these changes, it is important to mention: those relating to oil and gas pipeline networks such as tax warehouses and the control of the products circulating in the pipeline; the fixing of special conditions for the authorization of deposits. (i) for the purposes of this Regulation, the Commission shall, in accordance with the procedure laid down in Article 4 (2) of Regulation (EEC) No 72/2014 of the European Parliament and of the Council, for ETBE; the authorisation for, under certain conditions, to mix biofuels outside the suspension arrangements; the establishment of statutory percentages of losses in relation to biofuels; the establishment of a correction coefficient which prevents double counting of petrol and biofuels which, after its recovery in the form of steam, is reintroduced in factories and tax warehouses; the accreditation by private individuals of the payment of the tax exclusively through the circulation preceeding in the case of products incorporating such a document; the non-requirement of tax marks in respect of drinks derived from very low graduation (a) in packages of reduced capacity; the linkage of the periodicity in the holding of stock counts to the settlement period corresponding to the taxable person and not to the quarter, as was the case to date, among others. In the process of this royal decree, the following bodies, institutions and entities have been issued: General Technical Secretariat of the Ministry of the Interior; Technical General Secretariat of the Ministry of Culture; General Technical Secretariat of the Ministry of Interior Ministry of Agriculture, Fisheries and Food; General Technical Secretariat of the Ministry of Industry, Tourism and Trade; General Technical Secretariat of the Ministry of Public Administrations; General Secretariat of the Ministry of Health and Consumption; General Secretariat of the Ministry of Justice; General Secretariat Technique of the Ministry of Defense; State Administration of Tax Administration; Abengoa S.A.; Spanish Association of Petroleum Products Operators; Company Logistics of Hydrocarbons S.A.; Repsol-YPF S.A.; Association of Distillers and Rectifiers of Spirits and Vinyl Acids; Spanish Federation of Spirits; General Association of Alcohol Manufacturers of Melaces; Spanish Confederation of Business Organizations; Spanish Association of Receiving Terminals Chemical, Liquid And Gas Granels; Galician Association of Distributors Diesel; Confederation of Diesel Distributors; Association of Renewable Energy Producers; Spanish Gas Association; Confederation of Agricultural Cooperatives of Spain; Association of Alcohol Distributors. In addition, the Technical General Secretariat of the Ministry of Economy and Finance has issued the mandatory report provided for in Article 24.2 of Law 50/1997 of 27 November of the Government. In its virtue, on the proposal of the Minister for Economic Affairs and Finance, in agreement with the Council of State and after deliberation by the Council of Ministers at its meeting on 23 June 2006,

D I S P O N G O:

Single item. Amendment of the Special Tax Regulation.

The following amendments are made to the Special Tax Regulation, approved by Royal Decree 1165/1995 of 7 July: One. Article 11 (2) (a), (2) (g) and (b) are amended and a new paragraph 2.h is inserted, and they shall be worded as follows:

" 2.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. Hydrocarbons: 2,500,000 kilograms. 9. Labors of tobacco: the quantity whose value, calculated according to its maximum selling price to the public, is 2,404,048 euros. 10. No, notwithstanding the above numbers in this paragraph (a), compliance with a minimum volume of departures in relation to the authorization 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 vessels 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 which are exclusively devoted to the distribution of oils and fats and of methyl alcohol (methanol) referred to in Articles 50a and 51.3 of Law 38/1992 of 28 December 1992 on Excise. 5 '. Tax deposits which are exclusively devoted to the distribution of products covered by tariff 2. of the Tax on Hydrocarbons. 2.g) Tax deposits of mineral oils which develop their activity in relation to products Petroleum to which the Law 34/1998, of 7 October, of the Sector of Hydrocarbons affects, may be authorized only to those who, according to the provisions of the precepts that are indicated by that law, meet any of the following conditions: 1. holders of an administrative authorisation for transport facilities or parks of storage in accordance with the provisions of Article 40.2. 2. The condition of the wholesale operator in accordance with the provisions of Articles 42 and 45. 3. The activity of retail distributor of petroleum products, in accordance with Articles 43, 46 and 47, from installations authorized for this purpose. 2.h) Any of the facilities comprising the gas system as described in Article 59 of Law 34/1998 of 7 October of the Hydrocarbons Sector may be authorised 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 general requirements which are applicable, that the applicant is in possession of the administrative authorisation, as appropriate, according to the (a) of the cases referred to in Articles 67 and 73 of Law No 34/1998. 3.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, the storage media, which make up the network. "

Two. A new paragraph is added to Article 13 (2), with the following wording:

" Any of the facilities that comprise the gas system, as described in Article 59 of Law 34/1998 of 7 October, of the Hydrocarbons Sector, 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 the holder is the same person and there is centralised control of the premises. '

Three. Article 15 (5) is amended as follows:

" 5. Where the accounting closure for the liquidation period does not expressly indicate the existence of losses, it shall be deemed not to have been lost. '

Four. Article 19 (3), paragraph 3, paragraph 3 is amended as follows:

" 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. "

Five. A new paragraph is added to Article 26 (1), which is worded as follows:

"However, containers of a capacity of not more than 0,5 litres containing derived beverages not exceeding 6 per 100 vol. shall not be required to be provided with a pre-tape or a fiscal mark."

Six. Article 39 (6) is amended, which is worded as follows:

" 6. By way of derogation from the preceding paragraph, the payment of the tax, in respect of cigarettes and derived beverages, shall be credited: (a) By the tax marks laid down in Article 26, where the quantity held or in does not exceed 800 cigarettes or 10 litres of derived drinks or, in any case, where the cigarettes or derived beverages are held by 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 covered by Article 26 (9) (c), in which case the payment of the tax shall be credited by means of the debit heel by a verbal declaration. (b) by means of the trade marks referred to in subparagraph (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. "

Seven. Article 40 (1), (d) and Article 40 (8) are amended as follows:

" 1. The holders of factories, tax warehouses and tax warehouses, registered operators in respect of the corresponding reception depots, those retailers, users and final consumers who are determined in this regulation and the undertakings which make distance sales, shall be obliged, in respect of the products covered by the excise duty, to register in the territorial register of the managing office in which the corresponding demarcation is installed establishment. 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.d) In the case of activities relating to products falling within the objective areas of the Taxation of Hydrocarbons, on Tobacco Labors and on Electricity it will be necessary to provide the supporting documentation of the authorizations which, if appropriate, should be granted pursuant to the provisions of Law 34/1998 of 7 October of the Hydrocarbons Sector, 13/1998 of 4 May, of the Management of the Market in Tobacco and Tax Regulations, and 54/1997 of 27 November 1997, of the Electrical Sector. 8. 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 Code of Activity and the Establishment (EAC), which the holder shall record in all the documents required by this Regulation in respect of special manufacturing taxes. "

Eight. Article 42 (2) (a) is amended as follows:

" (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. "

Nine. Paragraph 3 (c), subparagraph (c) and (c) of Article 43 (7) (c) are amended which, in the order indicated, are worded as follows:

" 3.c) Minimum amount for each tax deposit: 1. º hydrocarbon tax deposits: EUR 450,760. 2. Tax deposits of alcoholic extracts and concentrates exclusively and tax warehouses exclusively for the distribution of products falling within the tariff 2. at least in containers of a capacity not exceeding 15 litres: EUR 6,010. 3. Other tax deposits: EUR 60,100. 4. The minimum amounts indicated shall not be required when the deposit 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. 4.c) Minimum amount: EUR 30,050. This minimum amount shall not be required where the storage 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. 7.c) Minimum amount: EUR 30,050, except in the case of registered operators receiving exclusively alcoholic extracts and concentrates which will be reduced to EUR 3,005. The minimum amount shall not be payable when the deposit of receipt 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. "

Ten. Article 44 (1) is amended, which is worded as follows:

" 1.a) Except in the case of importation, the taxable persons of the special manufacturing taxes are required to file a comprehensive declaration-settlement of the accrued shares within the time limits indicated. in paragraph 3, as well as the payment of the liquid quotas at the same time. (b) the filing of claims-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 concerned. (c) However, where different rates of charge are applicable during a period of liquidation for having been modified, the taxable persons shall be obliged to present a declaration-settlement, with the entry of the shares for each period of time in which each of the charge rates have been applied. '

Once. Article 50 (3) and (8) are amended, and a new paragraph 9 is added to that Article, being worded as follows:

" 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. The sheets for each settlement period, once bound, shall be followed and sealed by the management office to which they are to be submitted within the month following the end of that 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 the establishments concerned. The body which has authorised the previous computer system may also authorise the presentation of the sheets for its foliating and sealing, as referred to in the previous paragraph, as being replaced by the referral to the managing office by way of telematics of the information contained therein. 8. All regulatory and commercial documentation relating to these taxes shall 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 documentation shall be kept in the place where it radiates the management and control centre of that establishment. 9. The control of products placed in tax warehouses or tax warehouses constituted by pipeline or pipeline networks or by means of transport and distribution of natural gas not connected to each other shall be carried out from the accounting system of accounts adopted by the holder and validated by the managing centre. '

Twelve. Article 51 (1) is amended, and a new paragraph 4 is added to that Article, being worded as follows:

" 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 period of settlement and regularise, where appropriate, the balances of the respective accounts on the last day of each settlement period. Where the holder of the establishment concerned does not have the status of a taxable person, the recount shall be carried out at least on a quarterly basis. By way of derogation from the preceding subparagraph, in the case of tax warehouses consisting of a network of pipelines, the holders of such deposits shall, at least, be counted on 30 June and 31 December of each year referred to in paragraph 1. The six months of the year. The differences which, where appropriate, result from the said counts, shall be regularised in the settlement period corresponding to the date on which the counting was carried out. 4. Average stocks of a settlement period, where they are the basis for the application of a regulatory percentage of losses, shall be constituted by the average of the stocks held at the end of each of the days in which they are made up. the referred settlement period. However, the management office may, at the request of the parties concerned, authorise the average stocks to be determined by the average of the stocks held on 1, 8, 15 and 23 of each month or month in which that period is composed. '

Thirteen. Article 67 (1) (b) is amended as follows:

" (b) Storage of finished or in-production products: 0,5% of the average stocks of the corresponding settlement period. This percentage shall be raised to 1,5% when the storage is made in uncoated or external wood packaging. '

Fourteen. Paragraphs (c) and (d) are amended, and a new paragraph (e) is added to Article 72 (A) (1), and shall be worded as follows:

" (c) Intermediate products manufactured or in the process of making content in wood packaging, not covered or externally or internally: 1,5% of the average stocks of the corresponding settlement period. (d) products contained in other packages: 0,5% of the average stock of the corresponding liquidation period. (e) Intermediate products to be produced by the breeding system under the veil of flower: 1,6% on the volume of pure alcohol contained in the average stocks of the corresponding liquidation period. This regulatory percentage shall be applicable irrespective of the other statutory loss rates provided for in this paragraph which, where appropriate, may be applicable. "

Fifteen. Article 81 (2), (3) and (8) are amended as follows:

" 2. All alcohol-producing equipment must be fitted with a model approved by the competent body, which shall be installed under conditions which may be sealed and which cannot be interrupted without functioning in the continuous passage of alcohol through them. The discharge pipes must have the appropriate diameter to avoid retentions and be arranged in such a way that their emptying cannot be hindered by passing keys or pressures higher than their own. These counters shall have a totalizer capable of recording the volume of at least ten days of production or 100,000 litres. The factories will be provided with the most used spare counters. The alcohol factories of less than 90 per 100 vol. shall be obliged to work under the sealed deposit scheme. 3. Alcoholic liquids shall circulate freely from their output of the column to the control key 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, and must be painted in a colour different from that of the rest of the apparatus; the joints of the pipes shall be made by means of joint flanges or nuts which shall be capable of being be sealed and coated by a rigid seal also sealed. 8. The following rules shall be taken into account in the sealed deposit scheme referred to above: (a) The tanks must have a sufficient capacity to store the volume of alcohol produced in seven working days. (b) Driving pipes up to the tank or set of tanks, the connecting flanges, the keys and the mouths of the tanks must be sealed by the intervention service in such a way that the alcohol produced in this system cannot be removed from those without prior authorization from the intervention service who shall carry out the removal and verify the operation, or shall authorise the person concerned to carry out the removal by himself. '

Sixteen. Article 83 (1), which is worded as follows, is amended as follows:

" 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 any means of constancy, which has been previously authorised by the manufacturer. the service or the management office. In the event of a failure of the control system, the manufacturing operations shall be interrupted and the intervention service shall be communicated 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. "

seventeen. Article 90 (1) (e) and (f) and (d) are amended as follows:

" 1.e) In the storage of alcohol and derived beverages in containers other than bottles: 0,50% of the average stocks of the corresponding settlement period. This percentage shall be raised to 1,5 per cent when it is made in non-coated or external wood packaging. 1.f) In the storage of first materials in alcohol factories: 1% of the average stocks of the corresponding liquidation period; this percentage shall be raised to 5% in the case of molasses, pomace and other Non-liquid raw materials. 2.d) In the storage of alcohol in containers other than containers put up for retail sale: 0,50% of the average stocks of the corresponding settlement period. This percentage shall be raised to 1,5 per cent when it is made in uncoated or external wood packaging. '

Eighteen. Article 93 (1) is amended, which is worded as follows:

" 1. The premises where the distillation apparatus is to be installed shall be considered as a beverage plant derived from direct distillation under the intervention arrangements provided for in Article 48, except as provided for in paragraphs (d) and (e). of paragraph 2. '

nineteen. Article 95 (4) and (6) are amended as follows:

" 4 If the distillation period covers natural days of two settlement periods, two comprehensive applications shall be submitted for calendar days corresponding to each settlement period. 6. The period authorised for distillation shall be completed, the intervention service may be sealed from the apparatus and shall be kept on record by means of appropriate diligence. "

Twenty. The title and Article 105 (1) are 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 will be governed by the provisions of this article. For the sole purpose of applying this Article, the term "biofuels" shall be understood to include both biofuels, as defined in Article 49 (m) of the Act, and biofuels, as defined in paragraph 1 (n) of this Article. The same article shall be used 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 shall require the prior introduction of biofuels in a tax warehouse or factory 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 rest of the Community territorial scope without passing through such establishments, which the recipient has the status of registered operator or unregistered operator. In the case of imports of biofuels outside the suspension regime, the right to the application of the exemption shall be justified before the Customs Import. Without prejudice to the provisions of the preceding subparagraph, once the suspension arrangements have been completed, the biofuel or the product containing it may be mixed, in final consumption facilities, with other biofuels, products containing them or Conventional fuels for which, in all cases, the suspensory regime was equally finalised. When the biofuel is ethyl alcohol it must have the total or partially denatured alcohol condition. The provisions of the preceding paragraph are without prejudice to compliance with the provisions laid down in the current legislation on the technical specifications for fuels and biofuels. '

Twenty-one. Article 108 is worded as follows:

" 1. The application of the reduced rates laid down in Article 50 of the Law shall be carried out under the same conditions as those laid down in Article 106 (1) of the Law, as laid down in Article 106 (1) of the Law. (a) The addition of markers shall be required only in respect of kerosene, in accordance with Article 114. For these purposes, the expression 'kerosene' shall include both the kerosene covered under heading 1.12 and the average oils falling under heading 2.10. (b) The provisions of Article 106.3 shall not apply and, in return, retailers shall comply with the provisions of paragraph 2 of this Article. 2. The retailers, who shall, for the purposes of the first paragraph of Article 106.6, prove their status by means of the identification card or label of the tax identification number, shall keep at the disposal of the inspection of the taxes, during the period of limitation of the tax, the supporting documents for the products received and delivered. 3. Notwithstanding the above paragraphs, in the case of tax warehouses or retail establishments from which sales of natural gas are carried out with application, both of the tax rate of heading 1.9 and of the type The following rules shall be observed: (a) The dispatch of natural gas to the tax warehouse or retail establishment from factories, tax warehouses or tax warehouses or from the customs office of import shall be carried out at all the cases, with the application of the tax rate set out under section 1.10. (b) The tax warehouse or retail establishment shall be registered by its holder in the territorial register of the managing office. The holder shall keep a record of the natural gas received in the establishment as referred to in the preceding subparagraph, in which he shall record the deliveries made by him, separating those made with application of the type of heading 1.10 of those in respect of which the application of the type set out under heading 1.9 applies. Both the registration and the supporting documentation of the seats made shall be available for the inspection of the taxes during the period of limitation of the tax. (c) In respect of deliveries of natural gas within each calendar month in which the application of the type set out in paragraph 1.9 applies, the holders of the tax warehouses or retail establishments shall be obliged to: self-import and enter the quotas resulting from the application, on the quantities of natural gas thus delivered, of the tax rate set out under heading 1.9, which is reduced by the amount of the tax rate set out in paragraph 1.10. (d) The self-validation and entry of the quotas referred to in paragraph (c) shall be carried out within the time limits and models laid down for the Hydrocarbon Tax in Article 44. However, the holders of the tax warehouses or retail establishments shall not be required to submit the declarations of operations referred to in Article 44.5. 4. In order for taxable persons to be able to apply the corresponding tax rate and for the application, where appropriate, of the provisions of paragraph 3, the traders referred to in Article 58 (d) of Law 34/1998 of 7 October 1998. Hydrocarbon sector shall be obliged, in respect of natural gas sales to final consumers, to communicate to the holders of factories, tax warehouses or tax warehouses through the premises of which the supply, before the supply is produced, the use to which the natural gas supplied shall be used. '

Twenty-two. The title and paragraphs 1, 4 and 7 of Article 108a are amended 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. For the sole purpose of applying this Article, the term "biofuels" shall be understood to include both the biofuels defined in Article 49.1.m of the Act and the biofuels 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 shall require the prior introduction of biofuels in a tax warehouse or factory located within the internal territorial scope, if they are not previously found in one of these establishments or, in the case of of biofuels received from the rest of the Community territorial scope without passing through such establishments, which the recipient has the status of registered operator or unregistered operator. In the case of imports of biofuels out of suspension arrangements, the application of these rates may be requested from the Customs Import. Without prejudice to the provisions of the preceding subparagraph, once the suspension arrangements have been completed, the biofuel or the product containing it may be mixed, in retail establishments and final consumption facilities, with other biofuels, products containing them or conventional fuels by which, in all cases, the suspension arrangements were also to be completed. When the biofuel is ethyl alcohol it must have the total or partially denatured alcohol condition. The provisions of the above paragraph are without prejudice to compliance with the provisions of the existing rules on the technical specifications for fuels and biofuels.

4. By way of derogation from paragraph 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 regime, or already mixed with a fuel in a (a) the application of the rates laid down in the headings 1.13 to 1.15 in respect of the said biofuels may alternatively be carried out, subject to the authorization of the manager center, by the procedure described below:

(a) Definitions.-For the application of the procedure provided for in paragraphs (b) to (i) of this paragraph 4, the following definitions are laid down: 1. "Base for the application of the types of headings 1.13 to 1.15". The provisions of Article 50a of the Law are the volume of biofuel deemed to be contained in a certain quantity of unleaded petrol or diesel fuel which has left the tax warehouse to destinations outside the suspension regime and which does not they involve the application of an exemption scenario, on which one of the tax rates applies regulated in those headings. The determination of the amount shall be made in accordance with paragraph (c) of this paragraph.

2. "Logistics tax warehouse".-The tax warehouse of hydrocarbons the holder of which operates on behalf of manufacturers or other introducers, does not acquire ownership of the products it receives or transmitting of which he expunts. 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:

that the holder has an integrated accounting management of the set of movements produced between the deposits, without prejudice to the one that corresponds to each of them,

which has been authorized to centralize the payment of the tax for the set of deposits which is a holder, and which, with reference to the single logistic tax warehouse, is carried out by a global registry which reflect the movements of the biofuel and, for each manufacturer or introducer, a comprehensive registration account of the inputs and outputs in the single logistic tax warehouse for unleaded petrol and diesel, as well as for the biofuel content in these.

3. "Period of Biofuel Charge".-The sum of the quantities of each class of biofuel, differentiated according to the appropriate heading, which, for each manufacturer or introducer, are in stock in the deposit (a) a logistic tax at the beginning of a given period and of the quantities of biofuel introduced therein during that period.

4. "Manufacturer or introducer".-The manufacturer of hydrocarbons or the merchant of such products on whose behalf the unleaded petrol or diesel incorporating the biofuel has been introduced into the tank Logistical fiscal. 5. "Percentage of biofuel in gasolines or gasoils".-The percentage which, for each liquidation period and manufacturer or introducer, expresses the average theoretical content of each class of biofuel in the whole of the gasolines or gasoils which The invention relates to a biofuel incorporated in the logistic tax warehouse during said period or which appears to be present at the beginning of the same period. In the case of ethyl ter-butyl ether (ETBE), it shall be computed as bioethanol, for these purposes, 45% by volume of ETBE with which unleaded petrol is additive. 6. "Salidas with payment of the tax". -The departures from the logistic tax warehouse to destinations out of suspension regime and that do not involve the application of an alleged exemption.

b) Reception of petrol or diesel containing biofuel. 1. The gasoline or diesel fuel contained in the biofuel shall be the subject of annotation, to its receipt in the logistic tax warehouse, in the charge of the corresponding account of the book of products received, interchangeably with the rest of the Gasolines or gasoils, without prejudice to the separate annotation which may be used in the light of their octane or their intended use as fuel or fuel.

2. This petrol or diesel fuel shall be received in the tank under the appropriate accompanying document indicating its percentage of the biofuel. This indication shall be provisional until confirmation of the overall quantity of biofuel contained in the petrol or gas oil sent to the logistics tax warehouse concerned from each establishment of origin and which shall appear in the summary certification referred to in the following paragraph. 3. The quantity of biofuel contained in petrol or diesel shall be accounted for separately, with the justification for a summary certification of all consignments received in the previous month, issued by the financial controller of the the establishment from which the petrol or diesel was sent to the designated logistics tax warehouse.

c) Determination of the basis for the application of the types of headings 1.13 to 1.15 in each period. 1. This basis shall consist of the charge of biofuel for the period corresponding to each heading, provided that this charge is not higher, for each manufacturer or introducer, to the volume that would be applied, to the total volume of petrol or For gas oil, which has come out of the deposit with payment of the tax during the period considered on behalf of the same manufacturer or introducer, the percentage of biofuel in gasolines or gasoils.

2. When the condition set out in the previous paragraph is not met, the base shall be the volume that would be applied, to the total volume of petrol or diesel that has left the tank with payment of the tax during the period considered on behalf of the manufacturer or introducer, the percentage of biofuel in gasolines or gasoils. In this case, however, the volume of the biofuel may be integrated into this base, which, by accounting imputation, is considered to be contained in gasoline or gas oils which are shown to have come out of the deposit, with payment of the tax, by the account of other manufacturers or introducers other than the manufacturer or introducer concerned.

d) Sending gasoline or diesel to other tax warehouses or to factories. 1. In the case referred to in subparagraph (c), 2., may be charged to gas oils or gas oils directly sent under suspension for the manufacturer or introducer, to a tax warehouse of a different holder or to a factory located in the in the internal territorial area, a quantity of biofuel whose percentage content in the said gasolines or gasoils may not exceed the percentage of biofuel in gasolines or gasoils. In any event, the maximum amount rule provided for in the following subparagraph shall be respected.

2. º The petrol or diesel to which the biofuel is charged shall be received in the tax warehouse or factory of destination in accordance with the provisions of paragraph 3 of this Article or in paragraph 3 of this Article. (b) in paragraph 4. The quantities of petrol or diesel to which the biofuel is charged shall be the subject of a monthly summary, for each deposit or factory of destination, and shall be sent to them by the holder of the logistical tax warehouse which he carries out. the imputation. This summary shall also be sent to the managing office of which the referred logistic tax warehouse depends, within 30 days of the end of the month to which the said relationship refers. 3. The provisions of this paragraph (d) are without prejudice to the provisions of paragraph (a), 2.

(e) Maximum amount of the amount of the amount of the amount of biofuel covered by the application of the headings of the headings 1.13 to 1.15 and the volume of the biofuel charged to the Member State concerned, as well as the effects of paragraphs (c) and (d) above. shipments of petrol or diesel to other tax warehouses or factories located in the internal territorial area may never exceed, for each manufacturer or introducer, their respective charge of biofuel for the period.

(f) Order of the exits of the logistic tax warehouse.-The effects of the application of the procedure provided for in this paragraph shall be deemed to be, within each liquidation period and for each manufacturer or introducer, the outputs of the logistic tax warehouse of petrol or diesel are produced in the following order:

1. Salidas with payment of tax.

2. Depart in suspension arrangements for other tax warehouses of different holders or factories located in the internal territorial area. 3. Other departures under suspension arrangements and departures with destinations outside the suspensory regime for which an exemption scenario applies.

g) Final stock of biofuel. -In the case provided for in paragraph (c) 2. above, it shall be considered, where appropriate, as the final existence of the biofuel of the period considered, and initial of the following period, for each manufacturer of Hydrocarbons or introducers, a volume of biofuel equal to the result of subtracting from the charge of biofuel the period, the quantities of biofuel imputed, by the order laid down in paragraph (f) above, to the gasolines or gasoils which have been leaving the tax warehouse during the period considered.

(h) Repercussion of the tax. The impact of the tax on the biofuel shall be effected by the holder of the logistical tax warehouse on the manufacturer or introducer, in his/her capacity as a person by whom Account is taken of the taxable transactions. (i) Other biofuels.-The use of the means of applying the types of headings 1.13 to 1.15 may be received in the logistic tax warehouse for the purposes of the procedure laid down in paragraph 3 of this Article, provided that the Following conditions:

1. shall be counted separately from biofuels to which the types of headings 1.13 to 1.15 are applied in accordance with the procedure laid down in this paragraph 4.

2. The storage shall be produced in such a way that the stock of the storage may be confronted at any time with the balance resulting from the separate accounting referred to in paragraph 1. precedent. 3. The following shall be mixed in the logistic tax warehouse immediately prior to that of their departure from the same, biofuels to which the types of headings 1.13 to 1.15 are intended to be applied and other procedures provided that they are complied with. the rules relating to each of them, the two previous requirements of this paragraph are met), there is no duplication in the application of the benefit and the control measures which the management office can establish are respected.

7. Without prejudice to the provisions of paragraph 4 of this Article, in the circulation document which may be issued for the purpose of the movement of biofuels, such as or after chemical modification, or of products containing them, indicate the biofuel in question and, where appropriate, the proportion in which it is included in the mixture of which it forms part. This obligation shall not be required in respect of the movement of biofuels out of suspension arrangements initiated from an establishment other than a factory or other than a tax warehouse which does not have the consideration of a tax warehouse logistics, where such biofuels are mixed with gasolines or gasoils in such a proportion that the mixture as a whole, in accordance with the rules on technical specifications, has no other consideration than that of petrol or diesel. '

Twenty-three. Article 116 (1) and (2) are amended and a new paragraph 7 is added, being worded as follows:

" 1. For the purposes of Article 6 of the Law, the statutory percentages of losses shall be those expressed in this Article. The application of the tables of loss percentages set out in paragraphs 2 and 3 below shall take place in accordance with the general provisions of Article 1 (25) and (27) and Articles 15, 16 and 17 of this Regulation, taking the kilocalory as a unit of measure for the percentages of thermal losses.

However, by way of derogation from the provisions of Article 1.25 and Article 16 of this Regulation, in the case of products circulating through pipeline networks authorised as tax warehouses of (a) a percentage of the volume of products entered in the network is to be fixed at all costs. If the pipeline network is not authorised as a hydrocarbon tax warehouse or the circulation is produced by fixed pipelines, the differences shall be considered to be losses in less than the sum of the quantities of products during a period of (a) the payment of the amount of products which, in the same period, are received in the establishment of destination from that establishment; the same scheme shall apply where the goods are issued for the same period; (a) hydrocarbons circulate by means other than road transport. 2. Table of loss regulatory percentages:

a) Atmospheric distillation, comprising other auxiliary operations such as stabilization, separation of liquefiable gases, etc. (not including water and sediment): 0,7.

b) Low crude distillation of crude: 0,3. c) Refining of naphthas by the process merox: 0,1 d) Hydrocracking: 1,0. (e) Craqueo with a viscosity reduction: 0,9. (f) catalytic cracking (FCC), including coke: 7,0. g) catalytic reforming (Platforming, Powerforming, Ultraforming, etc.): 0.5. (h) Hydrodesulphurisation of gasolines, gasoils and kerosene: 1,0. (i) Renting: 0,5. (j) Isomerisation: 0,5. (k) Obtaining aromatic hydrocarbons from pyrolysis gasolines or reforming gasolines: 1,0. l) Obtaining base oils for lubricants from heavy oils: 0.8. m) Mix of volatile products to obtain solvents: 0.2. (n) naphtha cracking for the production of olefins: 3,0. (n) Storage, on average stocks in the liquidation period, of products whose taxation would be produced at the rates provided for in the following headings of tariff 1

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.

o) Loading, transport and unloading of products whose taxation would be produced at the rates provided for in the following headings of tariff 1

Headings 1.1, 1.2.1, 1.2.2, and 1.13: 1.0.

Headings 1.11 and 1.12: 0.6.

Headings 1.3, 1.4, 1.5, 1.14 and 1.15: 0.4. Headings 1.6, 1.8, 1.9 and 1.10: 2.1.

p) Network of pipelines authorized as fiscal deposit of hydrocarbons, on the volume introduced semi-annually: 0.035.

q) Network of pipelines authorized as a natural gas tax warehouse: The percentages of mermas established in the technical management regulations of the gas system.

7. Accounting correction for evaporated and recovered gasolines in factories and tax warehouses. (a) In the case of an accounting correction, the holders of factories and tax warehouses in which appropriate vape recovery devices are installed may, at the end of each liquidation period, carry out a seat in the book of a comprehensive final product of 0.16 percent of the total volume of unleaded gasolines, bioethanol and biomethanol that have left the factory or tax warehouse in the indicated period with tax accrual and without application of exemptions. In the same period, they may deduct from the fees payable in the same period an amount equal to that of the quotas corresponding to the volume of the products covered by the said seat. This amount shall be determined by applying the rates set out in the headings 1.2.1, 1.2.2 and 1.13 of the tariff 1. of the tax in proportion to the part of the said volume which has been taxed for each of these rates.

(b) However, where, as provided for in Article 108 bis.4, there are several tax deposits of the same holder whose bioethanol movements are understood to be produced in one of them, The following rules shall be observed:

1.) In each of the tax warehouses other than the single logistic tax warehouse the amount of the seat of charge shall be calculated as set out in subparagraph (a) above, considering that the product leaving Those are unleaded petrol.

2. (a) The overall amount of the deduction to be applied in the shares due on the whole of the outflows of all tax deposits other than the single tax warehouse in the liquidation period determine by applying to the volume resulting from the sum of the seats of charge referred to in Rule 1 above the tax rate of heading 1.2.1 or 1.2.2 as applicable. The amount thus determined shall be deducted the amount resulting from multiplying the difference between that tax rate and the rate corresponding to the bioethanol (heading 1.13) by 0,16 per cent of the volume of bioethanol accounted for in the Single logistic tax warehouse as it was released during the same period. "

Twenty-four. The title and paragraphs 2 and 3 of Article 116 a are amended as follows:

" Article 116 bis. Products included in the tariff 2. and natural gas.

2. Common rules applicable to all products of tariff 2. and natural gas. (a) In the cases referred to in Article 53.5 (a) of the Law, the products of tariff 2. which are obtained shall continue to be covered by the exemption provided for in Article 51.1 of the Law until they are intended for use as fuel or fuel. Where, in the same cases, the products obtained are sensitive products, the rules provided for in paragraph 4 of this Article shall apply and the establishment where they are obtained shall be entered in the Territorial Register as a tax warehouse.

(b) Where, in accordance with Article 53.5.b) of the Law, natural gas or products of tariff 2. to which the exemption provided for in Article 51.1 of the Law has been applied are intended For use as fuel or fuel, those who use them or place them on the market for such purposes shall be required to submit a letter to the management office within 20 days of the date on which the referred to above, giving account of such circumstance. They shall accompany a copy of the reverse charge which they shall have carried out and which shall be comprehensive of the quotas for products which are oversold for the purposes of those uses.

3. Rules applicable to non-sensitive products and natural gas. (a) Once they leave the factory where they have been obtained or imported, the movement, holding and use of the non-sensitive or natural gas products shall not be subject to specific formal requirements in relation to the tax on Hydrocarbons. The provisions of this paragraph shall be understood as regards natural gas, without prejudice to the application of the rules of this Regulation linked to compliance with the obligation to self-apply and to enter the tax payable when the tax is payable.

(b) In the case of import, the destination for use other than that of fuel or fuel must be declared to the Customs Office for the application of the exemption provided for in Article 51.1 of the Law. (c) the tax situation in which non-sensitive products or natural gas may be found at any time (suspension arrangements, or tax due with or without application of exemptions) shall be established by the means of proof admissible in law; in particular for the commercial documentation relating to those in question and for the tax condition which, where appropriate, has the establishment in which they are located or from which they have been issued. '

Twenty-five. A Title III is added, the wording of which shall be as follows:

" TITLE III Special Tax on Coal

Article 138. Registration in the Territorial Register.

1. Those who are required to submit statements-settlements and annual declarations of operations referred to in Article 140 shall apply for registration in the territorial register for the special tax management office. of the place where the corresponding establishment is located.

For the purposes referred to above, the term 'establishment' shall mean, in the case of purchasers of Community products and resellers of this product, the place of consumption of coal or of its storage, respectively. In the event that the resellers do not own a product storage facility, they shall be considered as having their registered office. In the case of coal producers or extractors, the production unit shall be defined as the unit of production, consisting of all the coal extraction sites and the infrastructure which provides them with service, underground or sky. open, which can produce raw coal independently of other units. 2. Once the registration has been made, the management office referred to in Article 1.22 of this Regulation shall provide the person concerned with an identification card of the registration, subject to the model approved by the Minister of Economy and Finance, in the the "Coal Activity Code" (CAC) referred to in the following paragraph shall be reported, which shall be entered in the statements-settlements and in the annual transactions declarations. 3. The "Coal Activity Code" is the code, configured in the form set out in this section, that identifies the activity of taxable persons by this tax and consists of eight characters distributed as follows:

a) Two digits identifying the territorial scope of the establishment's management office.

b) Two digits, among the following, that identify the activity of the tax obligor:

"CE". Products/ Extractors.

"CC". Consumers by intra-Community acquisitions. 'CR'. Resellers.

c) Three consecutive numbering digits.

d) A control letter.

Article 139. Refund of tax.

1. In the cases referred to in Article 80 of Law 38/1992 of 28 December 1992, of Special Taxes, the amount of the quotas to be returned shall be the same as that of the quotas supported.

2. By way of derogation from the preceding paragraph, where it is not possible to determine such amount, the quotas shall be determined by applying the rate in force three months before the date on which the operation giving rise to the right to return is carried out. 3. The refund of the tax may be granted on a provisional basis. Provisional liquidations shall become final as a result of the verification carried out by the inspection 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. 4. In all cases the refund shall be requested, within the first 20 days following the end of each calendar quarter, before the office of the special tax corresponding to the tax domicile of the profit holder. Such an office may, before it is provisionally returned, require the accreditation of the payment of the fees for which the refund is requested, and the operation giving rise to that right. This accreditation shall be carried out mainly by:

(a) the invoice on which the tax is passed, in accordance with Article 85 of that Law 38/1992;

(b) the invoice, albaran, drives or other commercial documents used by the seller, in the case of acquisitions within the territorial scope of application of the tax, other than those referred to in (c) the proof of payment of the tax, where the applicant is a taxable person on the occasion of import or receipt of goods from the territorial area Community. (d) In the case of export, the customs clearance document.

5. The procedures for the refund of quotas paid for by the Special Tax on Coal shall, for their resolution, have a maximum period of six months from the date on which the application for repayment is entered in the register.

Without prejudice to the obligation of the Administration to issue express resolution, in the cases referred to in this paragraph, requests for repayment shall be deemed to be rejected where there has not been a relapse express resolution in the appropriate time.

Article 140. Settlement and payment of tax.

1. Except in the case of importation, the taxable persons of the Special Tax on Coal are obliged to submit a comprehensive declaration-settlement of the contributions due within the time limits set out in paragraph 3, as well as to the to make, at the same time, the payment of the liquid quotas.

The filing of statements-settlements shall not be necessary when the settlement period in question does not result in any fees to be entered. 2. The filing of the declaration-settlement and, where appropriate, the simultaneous payment of the fees shall be made, in general, for each of the establishments or places of reception, in a contributing entity within the scope territorial unit of the State Tax Administration Agency, in the territorial sphere, competent for the management of the tax, corresponding to its tax domicile. 3. The settlement period and the time limit for filing the declaration-settlement and, where applicable, the simultaneous entry of the fees shall be as follows:

Settlement period: a calendar quarter.

Deadline: The first 20 calendar days following the end of the quarter in which the accruals have occurred.

4. The models of declarations-settlements or, where appropriate, electronic, computer or telematic means and procedures which could replace them for the determination and income of the tax liability, shall be approved by the Minister for Economic Affairs and Finance.

5. In addition, taxable persons shall be required to submit an annual declaration covering the transactions carried out within each financial year, even if they have only stocks, in cases and in accordance with the models or procedures establish the Minister for Economic Affairs and Finance. "

Single transient arrangement. Deadline for compliance with certain formal obligations.

1. As from the entry into force of this royal decree, the taxable persons and other taxable persons affected by the rules contained therein shall have a period of three months to complete the new requirements and conditions which may be imposed on them. (a) to be required for registration in the territorial register as well as for the provision or completion of the new guarantees which, where appropriate, must be lodged. 2. Where the stock counts referred to in Article 51 (1) of the Special Tax Regulation are to be carried out on a monthly basis, that obligation shall be fulfilled for the first time in respect of the first month following that of the the end of the calendar quarter in which the entry into force of this royal decree occurs.

Final disposition first. Competence title.

This royal decree is issued in accordance with the provisions of Article 149.1.14. of the Constitution, which attributes to the State the competence in matters of general finance and the debt of the State.

Final disposition second. Regulatory enablement.

The Minister of Economy and Finance is authorized to make the necessary provisions for the development and fulfillment of what is established in this royal decree.

Final disposition third. Entry into force.

This royal decree will enter into force on July 1, 2006.

Given in Madrid, on June 23, 2006.

JOHN CARLOS R.

The Second Vice President of the Government and Minister of Economy and Finance,

PEDRO SOLBES MIRA