The Law 38/1992 of 28 December 1992 on Excise Duty was, on the one hand, the establishment from 1 January 1993 of a system of special manufacturing taxes adapted to the new reality of a Community European without fiscal frontiers; on the other hand, and without being completely oblivious to this new reality, I believe the new Special Tax on the Determinated Means of Transport. This Law has already undergone some modifications in its text operated by the following rules: Royal Decree-Law 7/1993, of 21 May, of urgent measures of adaptation and modification of the Tax on Value Added, of the Special Tax on certain means of transport, of the Indirect General Tax Canarian, of the Arbitrio on the Production and Import in the Canary Islands and of the special Tarifa of the Arbitrio insular to the Entry of Goods; Royal Decree-Law 13/1993, of 4 of The Commission is also in the form of an amendment to the draft budget. State for 1994; Law 41/1994, of 30 December, of General Budget of the State for 1995, and Law 42/1994, of 30 December, of fiscal, administrative and social measures.

The conditions under which the process of adoption of the Community legislation was developed, of which Law 38/1992 constitutes transposition into Spanish law and that of the Spanish law, determined the impossibility of Law 38/1992 could have a regulatory development contained in a single regulatory body. Therefore, to date, the regulatory development of this Law has been fundamentally contained in the following instruments:

(a) Royal Decree 1623/1992, of 29 December, which develops Law 38/1992, in relation to the Special Tax on the Determinated Means of Transport.

(b) The provisional Regulation of the Special Tax of Manufacture, approved by Royal Decree 258/1993 of 19 February 1993, which develops Law 38/1992 on the novel aspects of the excise duty in the field of excise duty manufacturing.

(c) The former Special Tax Regulation, approved by Royal Decree 2442/1985 of 27 December 1985 and other regulatory provisions prior to Law 38/1992, in all that they do not object to the provisions of this Regulation, in the Community legislation that it brings cause and in the said provisional Regulation of the Special Tax of Manufacture.

This dispersal situation of the regulatory rules on excise duty is only justifiable with a transitional and time-bound character. Therefore, this Royal Decree puts an end to that situation by consolidating in a single normative body all the regulatory norms for the development of Law 38/1992, of December 28, of Excise Excise, and correcting some aspects that the The application of the rules so far in force has been evident.

In addition, by this Royal Decree the transposition of Council Directive 94 /74/EC of 22 December amending Directives 92/12/EEC on the general arrangements for the holding, movement and movement of persons is carried out. (a) checks on products subject to excise duty; 92 /81/EEC on the harmonization of the structures of the excise duty on mineral oils and 92 /82/EEC on the approximation of the rates of excise duty on mineral oils; ("second simplification Directive"), in those aspects which do not require rule with range of Law.

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 of July 7, 1995,

D I S P O N G O:

Single item.

The Special Tax Regulation is hereby approved as an annex to this Royal Decree.

ADDITIONAL PROVISIONS

First.

The references to the rules of the provisional Regulation of the Special Tax of Manufacture, approved by Royal Decree 258/1993 of 19 February, and of Royal Decree 1623/1992 of 29 December 1992, for which the certain provisions of Law 38/1992 of 28 December 1992 on Excise Excise, and powers are conferred on the management, collection, verification and investigation in connection with the Special Tax on Certain Transport, carried out in numbers 43 to 85 of Annex 4 to Royal Decree 803/1993 of 28 May 1993, by the that certain tax procedures are amended, should be understood as being in accordance with the rules of the Regulation which is approved by this Royal Decree.

Second.

The distillation apparatus which, by application of the provisions of Article 56 (2) (c) of the provisional Regulation of the Special Tax on Manufacture, approved by Royal Decree 258/1993 of 19 December 1993, has been approved by the Commission. February, considered to be mounted on fixed sites, shall maintain such consideration for the purposes of the provisions of the Regulation which is hereby approved as an Annex to this Royal Decree.

TRANSIENT PROVISIONS

First.

As a general rule, and provided that its contents do not object to the provisions of this Royal Decree and its Annex, the validity of the authorizations issued under the terms of their granting is maintained in the terms of their granting. rules which are now repealed, without prejudice to the fulfilment of the requirements and conditions which, in accordance with the provisions of this Royal Decree and in the Annex thereto, are due in relation to those authorisations.

Second.

For the purposes of the first transitional provision, the holders of establishments affected by the provisions of the Regulation which is approved as an Annex shall have a period of three months from the date of entry into force. in force of this Royal Decree to provide the new guarantees which, where appropriate, have to be established, as well as, in general, to complete the new requirements and conditions which are required for them.

Third.

The obligation to incorporate markers into kerosene in accordance with the provisions of Articles 108 and 114 of the Regulation adopted as an Annex shall be enforceable as of the date determined by the Order for which the referenced markers for that product.

REPEAL PROVISION

Unica.

1. From the entry into force of this Royal Decree the following provisions will be repealed:

(a) The rules of the Special Tax Regulation, approved by Royal Decree 2442/1985 of 27 December 1985, the validity of which would have been maintained as a result of the provisions of paragraph 2 of the repeal provision First of the Law 38/1992 of 28 December 1992 on Excise Duties and Article 3 of Royal Decree 258/1993 of 19 February 1993 on the approval of the provisional Regulation on Excise Duties of Manufacture.

(b) The rules of the provisional Regulation for the application of the Alcohol and Beverages Tax Derived from the mistels and special wines, approved by Royal Decree 154/1987 of 23 January, the validity of which would have been maintained as a result of the provisions of paragraph 2 of the first paragraph of the first paragraph of Law 38/1992 of 28 December 1992 on Excise Duties and Article 54 of the provisional Regulation on Excise Manufacturing by Royal Decree 258/1993 of 19 February.

(c) Royal Decree 1623/1992 of 29 December 1992 implementing certain provisions of Law 38/1992 of 28 December 1992 on Excise Duties, and attributing powers in matters of management, recovery, verification and investigation, in relation to the Special Tax on the Determinated Means of Transport. However, until a new distribution of the powers between the departments of the State Administration of Tax Administration is carried out, the validity of the provisions of Article 5 of the Royal Decree will be maintained. 1623/1992.

(d) The provisional Regulation of the Special Tax of Manufacture, approved by Royal Decree 258/1993 of 19 February.

e) How many other standards of equal or lower rank are opposed to the provisions of this Royal Decree and its Annex.

2. Except in those areas where they are contrary to the provisions of this Royal Decree and in the Annex thereto, they shall remain in force, in particular the following provisions:

(a) The Order of 27 February 1987 and the Order of 28 November 1988, both by the Minister for Economic Affairs and Finance, to regulate the procedure and to obtain the type-approval of 'jeep'-type vehicles (a) land and vehicles of exclusive industrial, commercial, agricultural, clinical or scientific application, in which references to the value added tax shall be construed as references to the Special Tax on Certain Transport.

(b) The Order of the Minister for Economic Affairs and Finance of 12 July 1993 laying down a number of management rules in relation to excise duty.

(c) The Order of the Minister of the Presidency of 15 October 1993 approving the tracers and markers to be incorporated in certain hydrocarbons for the application of the reduced rates laid down in the Law 38/1992, of December 28, of Excise Excise.

(d) The Orders of the Minister for Economic Affairs and Finance of 29 December 1992, 30 December 1992 and 31 December 1994, approving various models in relation to the Special Tax on Certain Means of transport.

FINAL PROVISIONS

First.

The Minister of Economy and Finance is hereby authorized to make the necessary provisions for the development and fulfilment of the provisions of this Royal Decree and its Annex.

Second.

This Royal Decree will enter into force on 1 October 1995.

Given in Madrid to July 7, 1995.

JOHN CARLOS R.

The Minister of Economy and Finance,

PEDRO SOLBES MIRA

ANNEX

SPECIAL TAX RULES

TITLE I

Special manufacturing taxes

CHAPTER I

Common provisions for special manufacturing taxes

SECTION 1. CONCEPTS AND DEFINITIONS

Article 1. Concepts and definitions.

For the purposes of Title I of this Regulation:

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. Community territorial scope. The territory of the European Community as defined, for each Member State, in Article 227 of the Treaty establishing it, with the exception of the following national territories:

(a) In the Federal Republic of Germany: the island of Helgoland and the territory of Busingen.

b) In the Italian Republic: Livigno, Campione d' Italia and the Italian waters of Lake Lugano.

(c) In the Kingdom of Spain: those excluded from its internal territorial scope in accordance with the provisions of Article 3 of the Law.

In addition, they will be considered within the community territorial scope:

a) The Principality of Monaco.

b) Jungholz and Mittelberg (Kleines Walsertal).

c) The Isle of Man.

d) San Marino.

4. Non-internal Community territorial scope. The territorial scope of the Community, excluding the internal territorial scope defined in Article 3 of the Law.

5. Self-consumption. The consumption or use of the products covered by the excise duty, carried out inside the establishments in which the products are placed under suspension.

6. Private aviation for recreation. The use of an aircraft, which is not of public ownership, by its owner or by the person who may use it, by lease or by any other title, for non-commercial purposes and in particular for purposes other than the carriage of passengers or goods or the provision of services for consideration.

7. 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.

8. CN codes. The codes of the Combined Nomenclature established by Regulation (EEC) No 2658/87 of 23 July. For the purpose of determining the scope of application of the special manufacturing taxes, the criteria laid down for the classification of goods in the combined nomenclature and in particular the criteria laid down for the classification of goods shall apply in general. the general rules for the interpretation of the Combined Nomenclature, the section and chapter notes of that nomenclature, the explanatory notes to the Harmonised System for the Designation and Coding of Goods of the Cooperation Council Customs, the classification criteria adopted by that Council and the explanatory notes of the Combined Nomenclature of the European Communities.

9. Authorised warehousekeeper. The person holding a factory or a tax warehouse.

10. Reception deposit. The establishment of a registered operator where, by virtue of the authorisation granted, subject to the conditions and requirements laid down in this Regulation, products subject to suspension may normally be received under suspension arrangements. special manufacturing taxes from other Member States.

11. Tax deposit. The establishment where, by virtue of the authorization granted, subject to the conditions and requirements laid down in this Regulation, may be stored, received, issued and, where appropriate, processed, suspended, products subject to the conditions of special manufacturing taxes.

12. Accompanying document. The document drawn up by Commission Regulation (EEC) No 2719/92 of 11 September 2000 to protect the movement, under suspension, of products subject to excise duty. It may be either an administrative accompanying document, in accordance with the model set out in the Annex to that Regulation, or in a trade accompanying document which must contain the same information as required by the administrative document, each of which must be identified with a number to be used for each of the boxes in the administrative document.

13. 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 for guaranteed shipments. 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.

14. Guaranteed shipments. The procedure for the intra-Community movement of products subject to excise duty, for which the tax has already been payable in the Member State of origin, to a recipient authorised in the Member State of origin destination, with the restrictions laid down in Article 63 of the Law as regards receipts in the internal territorial area, provided that such products are not sent or transported, directly or indirectly, by the seller or by the and that the conditions and requirements set out in this Regulation are met.

15. Export. The exit from the internal territorial scope with destination outside the Community territorial scope.

16. Factory. The establishment where, by virtue of the authorisation granted, subject to the conditions and requirements laid down in this Regulation, the products concerned may be extracted, manufactured, processed, stored, received and dispatched under suspension arrangements. of special manufacturing taxes. The provisions of this paragraph are without prejudice to the provisions of Article 53 (1) and (3) of the Law.

17. Manufacture. The extraction of products subject to excise duty and any other process by which such products are obtained from other products, including processing, as defined in paragraph 36 of this Article. The provisions of this paragraph shall be without prejudice to the provisions of Article 15 (3) and Article 53 (2), both of which are to be covered by the Act.

18. Import. The entry into the Community territorial area. However, the entry of products subject to special manufacturing taxes shall not be considered to be imported for as long as they maintain the customs status of goods in temporary storage, or where the entry is made in connection with the suspensive customs arrangements, in which case the importation shall not be considered to have been carried out until the date of completion of those arrangements.

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

20. Maritime or international air navigation. The one carried out from the internal territorial scope and concluded outside the territory or vice versa.

International maritime navigation is also considered to be carried out by vessels affected by offshore navigation engaged in the exercise of an industrial, commercial or fishing activity, other than transport, provided that the duration of the navigation, without scale, exceeds forty-eight hours.

21. Private recreational boating. The use of a vessel, other than public ownership, by its owner or by the person who may use it, by lease or by any other title, for non-commercial purposes and, in particular, for purposes other than the carriage of passengers or goods or the provision of services for consideration.

22. 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 Principal Administrator of Customs and Excise or, where appropriate, the head of the body that performs functions equivalents.

(b) In the Delegations of the State Tax Administration Agency where there is no Principal Administration of Customs and Excise or equivalent body, the Delegate of the State Tax Administration Agency, 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.

23. Operator not registered. The person authorised, on an occasional basis, subject to the conditions and requirements laid down in this Regulation, to receive, under suspension arrangements, a particular product issue of the special manufacturing taxes from another Member State.

24. Registered operator. The holder of a receipt deposit.

25. 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 which are concluded or resulting from a verification carried out on the transport shall be considered to be lost. course of that operation.

For the determination of losses, account shall be taken of the official tolerances which, where appropriate, are attributed to the approved measuring equipment used.

26. 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 subsequently to be exported, thereby finalising the suspensory regime.

27. Regulatory percentage of losses. The maximum percentage limit of losses set out in this Regulation for each operation or process to which those are considered eligible without the need for justification or evidence. 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.

28. Compensating products. Products which are not the subject of special manufacturing taxes, which are obtained under suspension by means of the tax improvement procedure.

29. Avittualling products. The provisions on board, fuels, fuels, lubricants and other oils for technical use.

30. Products subject to special manufacturing taxes. The products included in the target scope of each of those taxes.

31. Provisions on board. Products intended exclusively for the consumption of crew and passengers.

32. Authorized receiver. The authorised person, either an employer who carries out, independently, an economic activity or a body governed by public law to address his needs, in compliance with the conditions and requirements laid down in this Article. Regulation, to receive, for commercial purposes, a particular consignment of products subject to excise duty from another Member State in which the tax accrual has already taken place.

33. Suspensory regime. Tax arrangements applicable to the manufacture, processing, holding and movement of products subject to excise duty in respect of which, having made the taxable amount, the accrual has not been produced and is therefore not Tax payable.

34. Suspension customs arrangements. Customs procedures for external transit, customs warehousing, inward processing in the form of a suspension system, processing under customs control and temporary importation.

35. Tax representative. The person designated by an authorised warehousekeeper or by a seller within the distance selling system, established in another Member State of the Community and authorised by the Spanish tax administration, after compliance with the requirements laid down in this Regulation, in order to ensure payment, as well as to make it subsequently, instead of the recipients established in Spain who do not have the status of authorised depositaries, or from the seller to distance, from the special manufacturing taxes corresponding to the products sent by the authorized warehousekeeper or seller that represents.

36. Transformation. Manufacturing process for which products subject to special manufacturing taxes are obtained from, in whole or in part, products which are also subject to taxation other than that which corresponds to the product obtained. The operation in which the starting and end products are subject to the same taxation is also considered to be a transformation, provided that the quantity of final product obtained is higher than that of the employee. In any case, denaturing operations and the addition of markers or tracers are considered as transformation.

37. Distance sales. System of intra-Community movement of products subject to special manufacturing taxes for which the tax has already been established in the Member State of origin, for any person domiciled in another Member State, with the restrictions as provided for in Article 63 of the Law, provided that such products are sent or transported, directly or indirectly, by the seller or by the seller and that the conditions and requirements laid down in this Article are met Regulation.

SECTION 2. STRUCTURAL ELEMENTS

Article 2. Devengo in self-consumption.

In self-consumption operations, special manufacturing taxes shall not be payable when the products are intended for the performance of the operations of the suspensory regime.

Article 3. Fiscal improvement.

1. Manufacturers, as referred to in Article 7 (1) (b) of the Law, shall request from the management office concerned the establishment in which the products subject to excise duty are to be used in the manufacture of compensating products, authorisation to receive products under suspension arrangements. The application shall be accompanied by the following documentation:

(a) The requirement for the application for registration in the territorial register as regards the manufacturing operations of the compensating products.

(b) Explanatory note to the manufacturing process for compensating products, in which the proportion in which the products covered by the excise duty are specified in the composition of the product is specified compensator, as well as those consumed in their manufacturing process and, where appropriate, the by-products obtained.

(c) Summary of the exports of compensating products made in the preceding three years or, failing that, of the production and export forecasts.

(d) Programme of acquisitions of products subject to special manufacturing taxes, under suspension, with an indication of the name or social reason, domicile, tax identification number and code of activity and of the establishment of the authorised depositary or depositaries.

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 area, this guarantee shall also have an effect on the receipt of products under suspension as a registered operator or not registered.

3. The management office shall adopt the appropriate agreement, where appropriate, with the entry in the territorial register of the establishment in which the products received under suspension arrangements are to be used and the issue of an authorization to supply on a suspension basis for each of the suppliers designated by the applicant, with an indication of the maximum annual quantity that they can supply under this scheme.

4. Products received under suspension arrangements should be used in the procurement of compensating products within a period of six months from the date of receipt. The compensating products obtained must be exported within one year from the date of their production. The lack of use of the first or the export of the latter shall give rise to the liquidation of the corresponding tax liability, with the application of the rates in force at the date of receipt of the products and the liquidation of the interest of the corresponding delay.

5. The manufacturer of the compensating products shall keep an account of the quantities of products received under suspension arrangements, with an indication of the date, supplier and reference of the accompanying document, the quantities used or consumed on a daily basis in the manufacturing process of the compensating products, the compensating products manufactured and the quantities exported from the compensating products, with an indication of the export document.

6. The seats of office shall be justified by the copy number 2 of the accompanying documents which have covered the circulation of the products covered by the special manufacturing taxes received under suspension arrangements. The data relating to exports of compensating products shall be justified by a photocopy of the export document, which is completed by the customs office of export.

7. When the compensating products are exported, the export declaration shall be entered in the export declaration in respect of the export of the product concerned.

SECTION 3. EXEMPTIONS

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

1. For the purposes of the exemptions referred to in Article 9 (1) (a), (b) and (d) of the Law, the Minister for Economic Affairs and Finance, after having been informed of the Foreign Affairs, shall establish the modules for determining the amounts for products subject to special manufacturing taxes which are considered appropriate for the consumption of the persons and entities benefiting from the exemption.

In the case of products subject to excise duties on alcohol and alcoholic beverages, on the Tax on Tobacco Labors or on fuels falling within the scope of the Hydrocarbon Tax, the interested parties shall submit to the Ministry of Foreign Affairs a comprehensive application of the classes and quantities of those products which they wish to purchase under the exemption. Applications may cover the consumption of one year or those corresponding to the period of application of the benefit, whichever is less. The Ministry of Foreign Affairs shall, after verifying compliance with the conditions laid down in the relevant international conventions, including, where appropriate, the one of reciprocity, transfer that request to the managing centre for its resolution. The managing centre shall issue the supply authorisation, with exemption from the tax, for the amount requested up to the maximum corresponding to the module referred to in the preceding paragraph. Such authorisation shall be transferred to the persons concerned through the Ministry of Foreign Affairs.

When special circumstances are met, duly accredited, the managing centre, through the procedure provided for in the preceding paragraph and after a favourable report by the Ministry of Foreign Affairs, may agree to the application of the exemption for quantities exceeding those fixed in the modules referred to in the first subparagraph of this paragraph.

2. In the case of the exemption relating to acquisitions made by the armed forces referred to in paragraph (c) of Article 9 of the Law, in the case of the products referred to in paragraph 1 above, the procedure for the application of the benefit will be initiated with the request to the Ministry of Defense of the accreditation of the fulfilment of the conditions fixed 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 supply of the products referred to in paragraphs 1 and 2 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' accompanying the accompanying document referred to in the following subparagraph, and the form and content of which shall be determined in accordance with the the procedure laid down in Article 24 of Council Directive 92/12/EEC of 25 February.

e) In all cases provided for in this paragraph, the products shall circulate from the place of dispatch to their destination covered by an accompanying document. The beneficiary of the exemption shall return to the consignor the copy number 3, once the receipt certificate has been signed.

4. In the case of exemption referred to in Article 9 (1) (e) and (f) of the Law, in respect of excise duties on alcohol and alcoholic beverages and on the tax on the labelling of tobacco, 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'.

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

1. The application of the exemptions referred to in paragraphs (a), (b), (c) and (d) of Article 9 (1) of the Act shall be carried out in the case of the supply of fuels falling within the scope of the Hydrocarbon Tax. 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.

The Mission of each country, or the representative of the International Agency accredited in Spain, shall forward to the managing centre, through the Ministry of Foreign Affairs, by means of a Verbal Note, a request for the application of the benefit, in which the vehicles to which the benefit of the exemption is granted shall be detailed, with the indication of their owners and their licence plates. The application shall also include the entity that each beneficiary chooses for the issue of the cards referred to in the preceding paragraph. The Ministry of Agriculture shall record, in the application, its conformity, with regard to compliance with the conditions laid down in the respective international conventions entered into by Spain, including the existence of reciprocity where such The request to the managing centre shall be transmitted and transmitted.

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 Treaty shall be followed. This 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 fuel supply entity shall be included in the ratio.

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 institutions shall forward to the managing centre, within the first 20 working days following the end of each quarter, a centralised relationship, in magnetic support, with the presentation, content and format that is establish by that center, understanding the following data:

a) The name or social reason, address, and NIF of the issuing entity.

b) Vehicle registration, as well as NIF and its owner's name and customer account code (c.c.c.) 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.

SECTION 4. RETURNS

Article 6. General rules on returns.

1. In the return assumptions set out in Article 10 of the Act, the amount of the quotas that will be returned will be the same as that of the supported quotas.

2. By way of derogation from the above 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 authorised 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 a period of five years from the date on which the inspection is carried out. operation that causes the right to return.

4. The managing office, before agreeing on the return on a provisional basis, may require the applicant to be accredited to have satisfied the taxes for which the refund is requested. This accreditation shall be carried out mainly by:

(a) The invoice on the record of the tax impact, in accordance with the provisions of Article 18 of this Regulation.

(b) the movement apbaran or, where applicable, the accompanying document, in the case of acquisitions within the internal territorial scope, other than those referred to in the preceding paragraph.

(c) The accounting entry accrediting the inclusion in the tax base of the tax, in the case of distance sales made by authorised depositaries.

(d) 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 non-internal community.

5. In all cases of refunds which are intended for products which have been circulated, within the internal territorial scope, using tax marks, it is a necessary condition for the repayment to be agreed, which such marks are used or destroy, under the control of the tax administration, prior to the departure of the products from the internal territorial scope.

To this end the interested party shall inform the management office in writing or, in his case, the customs office of its intention to proceed to the destruction or inutilization of the tax marks as well as the place and the way to carry it out. The managing office or customs office shall provide the necessary information to ensure that, within a period of seventy-two hours, without any Saturdays or holidays, the destruction or inuse is carried out under the supervision of the services of the administration. tax.

6. Where the holder of the establishment is not the owner of the taxed products which are used for the purposes originating in the right to a refund, the corresponding documentation for the purposes of the refund requested shall be completed jointly by the holder of the establishment and the owner of the goods taxed, with the latter being returned where appropriate.

Article 7. Returns by export.

1. The refund referred to in paragraphs (a) and (b) of Article 10 (1) of the Law shall be requested by joining the export customs clearance document with an application adjusted to the model laid down by the Minister for Economic Affairs and Finance. By customs checks on the class and quantity of goods exported, the management office concerned at the address of the exporter shall process the return file and, where appropriate, arrange for the payment of the correspond.

2. The return application may not include a fee for which the refund is already provided in one of the following provisions of the Law:

a) Article 22.

(b) Paragraph (a) of Article 43.

(c) Paragraph (a) of Article 52.

3. The date of departure from the Community customs territory shall be taken into account for the purpose of determining the quota to be returned, if the provisions laid down in Article 6 (2) of this Regulation apply.

Article 8. Returns by introduction to tax warehouse.

1. The procedure for the refund of the tax provided for 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. The accounting for the output of the products of the tax warehouse shall also include the reference to the corresponding seat of charge. The movement up to the destination indicated by the employer shall be covered by the accompanying document drawn up for intra-Community movement under suspension.

4. The holder of the tax warehouse shall send to the employer a photocopy of copy number 3 of the accompanying document returned by the consignee, once certified by the recipient. The consignor shall record, in such photocopy, 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 quarter 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 operator, or the authorisation number of the consignment allocated by the tax authorities of the State of destination, if this is an unregistered operator.

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 reference number of the accompanying document issued by the depositary.

g) The date and reference of the receipt 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 five years the photocopies 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. These last documents may be replaced by a diligence subscribed to the accompanying document returned, supporting the following information:

(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 the inspection services, for a period of five 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 fees.

Article 9. Return on the guaranteed shipping system.

1. The procedure for the refund of the tax referred to in Article 10 (1) (d) of the Law, in respect of the quotas corresponding to the products covered by the special manufacturing taxes delivered by a Employer, within the internal territorial scope, to be sent to the non-internal Community territorial scope by means of the system of guaranteed consignments, shall be governed by the provisions of this Article.

2. The employer must ensure, before the products are delivered, that the recipient has guaranteed payment of the special manufacturing taxes in the State of destination.

3. The products shall be covered by the simplified accompanying document issued by the employer who delivers the goods.

4. The employer shall present, in the management office for each establishment from which the delivery has been made, a refund application, adjusted to the model approved by the Minister for Economic Affairs and Finance, which is comprehensive deliveries made by the procedure for guaranteed consignments, for which the tax has been paid in the non-internal Community territorial area, during each quarter.

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 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 items 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 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.

6. 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 accounting payment or charge, of the tax in the State of destination.

7. The employer shall keep at the disposal of the management office and the inspection services for a period of five 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 accompanying documents returned by the addressees and the supporting documents for having satisfied the tax in the State of target.

8. The management office shall decide on the return file by agreeing, where appropriate, to pay the corresponding fees.

9. In the case of products for which the tax has been payable with a zero rate, the employer who sends them must complete the provisions of paragraphs 2, 3 and 7 of this Article.

Article 10. Return in the distance sales system.

1. The procedure for the refund of the tax provided for in Article 10 (1) (e) of the Law, in respect of the quotas corresponding to the products covered by the excise duties sent from the establishment of an employer situated in the internal territorial area, for a person domiciled in the non-internal Community territorial area, by means of the distance selling system, shall be governed by what is established in the present Article.

2. Employers wishing to send products subject to special manufacturing taxes within the Community's non-domestic territorial area, by means of distance selling, must apply for registration as such in the management office. corresponding to the establishment from which the shipments will be made.

3. In each establishment, account must be taken of the consignments made by this procedure in which they must be registered, for each consignment:

a) The correlative order number of the shipment.

b) The start date of the establishment.

c) The number of the invoice or commercial document to replace it.

(d) Name, surname or social reason, address and, where applicable, the number of tax identification attributed to the recipient for the purposes of the Value Added Tax.

e) The target state.

f) The reference to the guarantee provided in the State of destination prior to the date of the shipment.

g) The class of products shipped, including the CN code in which they are classified and the corresponding tax rate and heading.

h) The quantity of products sent, expressed in the units listed in the respective headings.

i) Date of delivery to the recipient.

j) Date of payment of tax in the target state and voucher reference.

k) Amount of the quota whose return is requested.

l) The reference to the quarter and year of the return request that was included.

4. The employer shall present in the management office for each establishment a request for repayment, adjusted to the model approved by the Minister for Economic Affairs and Finance, in accordance with the submissions made by the distance sales, for which the tax has been paid in the non-internal Community territorial area, during each quarter.

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 State of destination, the quantities of products of each of the headings of each tax, expressed in the units of each heading, for which the refund is requested, the order numbers of the consignments included in the application and the amount of the refund requested, calculated in accordance with paragraph 1, or, where appropriate, in Article 6 (2) of this Regulation.

6. 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 accounting payment or charge, of the tax in the State of destination.

7. The employer shall keep at the disposal of the management office and of the inspection services, for a period of five years, the invoices, the documents proving that the tax has been satisfied within the internal territorial scope of the products sent and the supporting documents to be satisfied with the tax in the State of destination.

8. The management office shall decide on the return file by agreeing, where appropriate, to pay the corresponding fees.

9. Where products are shipped from a tax warehouse or factory, it shall not be necessary to comply with paragraphs 2, 4 and 5 of this Article. The stock records of the establishment shall collect the data referred to in paragraph 3 above. The refund shall be made by deducting the quotas which are to be returned, from which the tax period in which the tax has been paid in the State of destination has been paid.

10. In the case of products for which the tax has been payable with a zero rate, the employer who sends them through the distance selling procedure must complete the provisions of paragraphs 2, 3 and 7 of this Article, without prejudice to the provisions of paragraph 9 of the same paragraph.

SECTION 5 STORES AND STORES

Article 11. Tax deposits.

1. The managing centre may authorise, for persons on request, 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 such goods, as well as those of a mixture that do not constitute transformation, shall be considered as being included, except as provided for in paragraphs (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. Extractos 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. First Beer: 150,000 litres.

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

8. Th Hydrocarbons: 500,000 kilograms. This minimum volume shall not be required for the authorisation of tax warehouses located in public airport facilities that are solely dedicated to the distribution of kerosene and aviation gasolines.

9. Labors of tobacco: the quantity whose value, calculated according to its maximum selling price to the public, is 400 million pesetas.

(b) 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. 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 subsequent redispatch of products by the that the tax was due on the occasion of their departure from the deposit and that they were subsequently returned to the holder. The movement of such products shall be recorded in a book entitled to the effect on which the seats of the office are to be justified by the order issued by the person or entity carrying out the refund and with reference to the original exit seat of the tax warehouse; the seats of data shall be justified by the order issued to protect the circulation of the redispatched products.

(c) 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.

(d) In each tax warehouse, a stock account must be kept in which the products covered by the special manufacturing taxes introduced into it and which are saved from it shall be 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.

e) Applicants shall be subject to the current in the performance of their tax obligations.

3. The application for authorisation of a tax warehouse shall be submitted by the persons concerned to the managing 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 site of the establishment, indicating the number and capacity of the tanks.

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

(d) The accreditation of the authorisations which, where appropriate, should be granted to other administrative bodies. In particular, and in respect of the activities relating to products falling within the objective areas of the Tax on Hydrocarbons and on Tobacco Labors, it will be necessary to provide the supporting documentation of the authorizations which, in its The Court of State held that the Court held that the Court held that the Court held that the Court held that the Court held that the Court held that the Court held that the Court held that the Court of 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 paragraph 2 (d) of this Article in such a way as to be possible at any time be aware of 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 laid down in each case by reason of their authorisation.

8. Failure to comply with the rules, limitations and conditions referred to in the previous paragraph, and in particular the failure to comply with the minimum volumes laid down in paragraph 2 (a) of this Article, may give rise to revocation of the authorisation granted. Such revocation shall, in addition to the regularisation of stocks of stored products, involve the prohibition of the operations referred to in paragraph 1 of this Article under suspension arrangements.

Article 12. Receipt repositories.

1. Registered operators, 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 average quarterly volume of products received under suspension arrangements during a calendar year, required for the authorisation of a receiving deposit, shall exceed the following amounts:

a) Alcohol: 200,000 litres of pure alcohol. In the Balearic Islands this limit will be 50,000 litres of pure alcohol.

b) Derived beverages: 12,500 litres of pure alcohol.

c) Extracts and alcoholic concentrates exclusively: 1,750 litres of pure alcohol.

d) Intermediate products: 75,000 litres.

e) Wine and fermented beverages: 75,000 litres.

f) Beer: 75,000 litres.

g) Alcoholic Beverages together: the amount equivalent to 15,000 litres of pure alcohol.

h) Hydrocarbons: 250,000 kilograms.

i) Tobacco Labors: the quantity whose value, calculated according to its maximum selling price to the public, is 200 million pesetas.

3. In each receipt deposit, a stock account shall be kept in which the products received under suspension arrangements, with an indication of the date of receipt, the reference number of the document of receipt, shall be kept. accompanying, class and quantity of the products, the heading applicable, as well as, where appropriate, the code of activity and the establishment of the tax representative obliged to pay the tax and, in the data, the products from the deposit, as well as those consumed in the same and the losses incurred, with reference to the date, reference number of the document circulation, class and quantity of salt products.

4. The fees payable during each tax period shall be entered, by the registered operator or by the tax representative of the authorised warehousekeeper, by means of self-validation, in the place, form, time-limits and forms laid down by the Minister for Economic Affairs and Finance, except where the circumstances referred to in paragraph 6 are met.

5. In the event that the receiving deposit is authorised at the same time as the tax warehouse, the products which are received in the same for subsequent distribution from the tax warehouse under an exemption or with a reduced rate of application must be dated daily from the receipt deposit account and loaded simultaneously in the tax warehouse.

6. In the event that the products entered in the receiving deposit are intended, within the same, for any of the purposes originating in the right to exemption from excise duty, subject to the conditions laid down in Article 1 (1) of the In this Regulation, the quantities consumed for these purposes shall be kept daily in the stock records, with the observation "exempt consumption". This paragraph is without prejudice to the fulfilment of the obligations inherent in the condition of the user of products with exemption from the tax.

Article 13. Tax warehouses.

1. Employers wishing to set up a tax warehouse shall request it from the managing office concerned with the place of installation, together with the documentation necessary for their registration in the territorial register. You will accompany the paper with a memory of the activity you plan to develop and a reasoned estimate of the market segment you expect to attend.

2. Without prejudice to Article 15 (5) of the Law, the tax warehouses may be authorised in warehouses, reception depots and facilities which are authorised to store goods in any suspensory customs procedure, in premises or areas eligible for temporary storage or in free zones and warehouses, provided that an integrated accounting control of the stored goods is carried out, allowing the customs and tax status of each of them to be known.

3. The managing office shall, where appropriate, authorise the operation of the tax warehouse, by registering it in the territorial register and issuing the corresponding registration card. The managing office may limit the authorisation to a certain amount and require the applicant to designate its suppliers.

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, stating expressly in the case of products received and issued with a tax exemption. or with application of a reduced rate. Both types of seats shall be justified by the accompanying accompanying documents or by the documents replacing them in accordance with this Regulation.

5. The products entered in the tax warehouse with exemption from the tax, on the grounds of their destination, may not be sent to other destinations other than those which justify the exemption; likewise, products entered with a reduced rate, may be left more than with destinations for which such rates are applicable. The holder of the warehouse must satisfy himself of these extremes, thus requiring, where appropriate, the display by the recipient of the documents proving such rights.

6. Upon departure from the tax warehouse with the application of an exemption or a reduced rate, products subject to special manufacturing taxes may only be sent, within the internal territorial scope, to persons or registered establishments. in the territorial registers which are assigned an activity and establishment code (EAC) and to retailers. However, products covered by the hydrocarbon tax may also be supplied from a tax warehouse for aircraft, vessels and final consumers authorised to receive diesel at reduced rates, in accordance with the the procedure laid down in Articles 101, 102 and 106 of this Regulation, as well as liquefied petroleum gases, for final consumers.

SECTION 6. SUSPENSION REGIME

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 factory or tax warehouse for export, the name of the person representing the consignee at the place of export shall be entered in box 7 of the accompanying document: in box 7 (a) This document shall include the words 'Export outside the Community' together with the customs office of exit from the customs territory of the Community; in box 4 of the repeated document the code of the customs office of export shall be entered. 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. In the case of export, for which the suspensory regime is to be completed, having as their object products bearing tax marks, it shall be a necessary condition for the discharge of the suspensory regime which such marks are used or destroyed, under the control of the tax administration, prior to the departure of the internal territorial scope, in accordance with the second subparagraph of Article 6 (5) of this Regulation.

4. Products from a factory or tax warehouse, under suspension arrangements, for export, may be stored for six months in a customs warehouse or in an area or free warehouse, without losing the status of products under arrangements. suspensory. 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.

5. If the products are linked to a suspensory customs procedure for subsequent export, the suspensory regime shall be discharged at the time of the connection. 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.

6. In the cases referred to in Article 3 of this Regulation, the suspension arrangements shall be completed with the export of the compensating products; the export shall be credited by means of a photocopy of the DUA completed by the customs office. that the compensating products have left the Community customs territory.

7. In the case of consignments to the Community's non-domestic territorial area, to an authorised warehousekeeper, a registered operator or an unregistered operator, the discharge of the intra-Community movement procedure under suspension shall be credited, by the authorised warehousekeeper, by means of copy number 3 of the accompanying document bearing the certificate of receipt signed by the consignee. Where the State of destination requires that such copy be endorsed by its own authorities, the suspension regime shall not be deemed to have been completed without the fulfilment of this requirement.

8. 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.

9. By way of derogation from paragraph 7 of this Article and Article 32 (2), in the circumstances provided for in the third subparagraph of Article 19 (2) of Council Directive 92/12/EEC of 25 February, the Minister of Economics and the Treasury may authorise, under the conditions laid down, that the discharge of intra-Community movement procedures under suspension shall be carried out by means of certificates or automated certificates.

Article 15. Losses within factories and tax warehouses.

1. Losses exceeding the statutory rates, in the production processes or in the storage up to the exit of the factory or the tax warehouse, shall be considered, unless proof to the contrary, of manufactured goods and plant salides or fiscal or self-consumed deposit.

2. Where the authorised warehousekeeper checks the existence of differences in excess of those resulting from the application of the statutory loss rates, as a result of a stock count carried out without the presence of the service intervention, shall proceed to the regularisation of its accounts, practicing the appropriate seat and giving account to the intervention service.

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 simple tax breach of an accounting and registration type, unless applicable any special penalty 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.

4. Where the counts are carried out on days other than those which are the end of a quarter and the statutory loss percentages are set out on quarterly quantities, the percentage to be applied for the determination of the losses will be the one that proportionally corresponds to the days of the elapsed quarter.

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

Article 16. Loss in circulation.

A) Losses in internal circulation.

1. Losses during the internal circulation, under suspension arrangements, of products subject to special manufacturing taxes shall be determined by the difference between the quantity entered in the (a) to be accompanied by an accompanying person or to receive the consignee in his or her establishment, or to be subject to the checks carried out in the course of the movement.

2. If the losses do not exceed those resulting from the application of the regulatory percentages, it shall be accepted, without the need for tax regularisation, for the seats of data and charge in the accounts of the consignor and consignee, for the quantities which are set out in the accompanying document and in the certificate of receipt, respectively.

3. If the losses exceed those resulting from the application of the regulatory percentages and have been discovered by the checks carried out by the Administration during circulation, the corresponding procedure shall be initiated for the determination of the tax liability which, where appropriate, shall be carried out against the consignor in principle.

4. If the losses exceed those resulting from the application of the regulatory percentages and are apparent in the light of the receipt certificate formalised by the consignee, the consignor must present at the managing office, within the the 15 working days following receipt of the copy number 3 of the accompanying document, a part of the incident, subject to the model established by the Minister for Economic Affairs and Finance. That part shall also be submitted where the consignor has not received the copy number 3 of the accompanying document within three months of the date of dispatch.

5. Within the same time-limits laid down in the preceding paragraph for the presentation at the office of the party of incidents, the authorised warehousekeeper shall, in his accounts, practice the corresponding seat of regularisation by a amount equal to the amount of losses exceeding the amount that would result from applying the regulatory percentage.

6. If the loss is due to a fortuitous or force majeure, the authorised warehousekeeper shall submit to the management office within four months of the date of issue the evidence which he considers necessary to prove that the loss is the circumstances causing the loss. The management office shall decide on the provenance of the evidence submitted, recognising, where appropriate, the concurrence of the alleged non-subjection provided for in Article 6 (2) of the Act.

7. If the evidence referred to in the preceding paragraph is not provided or, having been provided, not sufficient consideration has been given by the management office for the recognition of non-compliance with the tax, the quantity of products lost In excess of the one that results from applying the regulatory loss percentage, it will be integrated into the tax base.

B) Losses in intra-Community circulation.

1. Without prejudice to Article 17 of this Regulation, losses during the intra-Community movement under suspension arrangements of products subject to excise duty shall be determined by means of the the difference between the quantity entered in the accompanying document and the amount received by the consignee in the internal territorial area, without prejudice to the amount which may result from the checks carried out during the course of the circulation.

2. In the case of losses incurred by the Administration in the course of an intra-Community movement with origin or destination in the internal territorial area, the services carrying out the verification shall record the amount of the losses verified on the forward copy of the accompanying document.

3. In the case of losses recorded on the occasion of the receipt of the goods in the internal territorial area, including, where appropriate, those recorded in the forwarding copy as a result of checks carried out in advance on the Circulation course, the following rules will be observed:

(a) If the losses do not exceed the percentages set out in this Regulation for the transport or movement under suspension or are due to duly accredited fortuitous force majeure or fortuitous cases, the receipt shall be deemed as having been entered by the management office on the certificate of receipt referred to in Article 32 (2) of this Regulation, the non-enforceability of the tax in relation to such losses.

(b) Out of the cases referred to in subparagraph (a), the amount of losses incurred shall be recorded in the certificate of receipt referred to in Article 32 (2) of this Regulation, stating that: in respect of the same the tax is payable in the Member State where applicable.

4. Where the authorities of another Member State other than the Member State of departure have ascertained losses in the course of an intra-Community movement to the internal territorial area which would have been the subject of an entry in the forwarding copy of the accompanying document, the managing centre shall send copies of that copy after the formalities provided for in Article 32 of this Regulation have been completed, to the authorities concerned.

Article 17. Irregularities in intra-Community movement.

1. Where the Spanish tax administration finds that there is an irregularity in the course of the movement and it is not possible to determine the place in which it occurred, it shall be deemed to have been produced within the internal territorial scope. The managing office which has agreed to the payment of the relevant tax liability shall inform the managing centre to inform the competent authorities of the State of exit.

2. Where products sent from within the internal territorial area, for a place within the Community territory not included in that area, do not reach their destination, the products referred to in Article 16 (A), (4), (a) and (4) shall be complied with. This Regulation. If it is not possible to determine the place where the offence or irregularity occurred and it is not established that the offence or irregularity has been regularised within the non-internal Community territorial area, the managing office in which the offence or irregularity is registered establishment of exit shall instruct the relevant file, whereas the offence or irregularity has occurred within the internal territorial scope, after four months after the date of dispatch of the products and provided that no sufficient evidence of the regularity of the operation or the place in question is presented within this period that the offence or irregularity was actually committed. If such proof is submitted after the corresponding tax liability has been entered and before the expiry of a period of three years from the date of issue of the accompanying document, the managing office shall agree to the repayment of the debt. entered.

3. If, within three years of the date of issue of the accompanying document, it is determined that an irregularity or offence has been committed within the internal territorial area, on the occasion of the intra-Community movement for products subject to special manufacturing taxes originating in the non-internal Community territorial area, the management office concerned with the place where the offence or irregularity was committed or found to have been committed the relevant settlement, where applicable, of the penalties to be applied.

4. The provisions of this Article shall not, in any event, give rise to cases of double taxation. In such a case, upon request of the person who made the undue income, or of the person to whom the security provided was executed, the relevant managing office shall agree to the refund of the tax that proceeds.

SECTION 7. REPERCUSSION

Article 18. Impact.

1. The impact shall be effected by invoice or similar document in which the taxable persons shall record, separately from the amount of the product or the service provided, the amount of the fees passed on by special tax manufacturing, including the tax rate applied. This obligation to enter in separate accounts shall be payable only where the tax accrual occurs on the occasion of the departure of the tax on the products taxed. In other cases, the obligation to pass on shall be completed by the inclusion in the document of the expression 'Special tax included in the price at the rate of ...'.

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, and the expression "Special tax included in the price at the rate of ..." should be stated in the document.

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 at the rate of ...", provided that the inclusion of the same disturbs the development of their activities.

4. Where the accrual has not occurred or an exemption is applicable, this circumstance shall be recorded on the invoice or similar document with reference to the relevant legal provision.

5. By way of derogation from the above paragraphs, the invoicing of products subject to special manufacturing taxes of a type which is zero shall not be subject to any requirement for impact.

SECTION 8. CIRCULATION

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 with the application of the exemptions referred to in Article 21 (2), Article 51 (3) and (4) and Article 51 (2). 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 of 4 litres in the case of non-denatured alcohol 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) Procurement made to retailers in the internal Community territorial area. When the goods purchased:

1. Do not exceed the quantities referred to in Article 15 (9) of the Act in the case of alcoholic beverages or tobacco products, even if they are derived from the use of derived beverages or cigarettes. corresponding pretape.

2. º Do not exceed 4 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 transport, as defined in Article 15 (10) of the Law, in the case of hydrocarbons, and without prejudice to the provisions of the paragraph 4. next.

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 shall be carried out by retailers located within the Community's internal territory, other traders or consumers established in that area, shall not specify of a movement document under the same conditions 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 the purpose of Sale with surcharge, of course in which the holder of the vending machine must issue a Movement apbaran.

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 rest of the 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 documents unless the issue of an accompanying document is required. 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.

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 shipments to the Community's territorial area not within the scope of the procedure for guaranteed consignments, the accompanying simplified accompanying document shall be issued by the employer who carries out the consignment in that country. procedure.

3. In the case of importation, the circulation document to be issued shall be issued by the customs office.

4. In the case of products for free circulation of products subject to special manufacturing taxes linked to the customs warehousing procedure and stored in a private customs warehouse, the administrative accompanying document shall be issued by the holder of that deposit.

Article 21. Circulation document classes.

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

a) Accompanying, administrative, or commercial documents.

b) Simplified accompanying, administrative or commercial documents.

c) Tax Marks.

d) Circulation Albaranes.

e) Customs documents.

2. Where a reference is made in this Regulation to certain copies of the accompanying documents or simplified accompanying documents, copies of the documents shall also be deemed to have been made. commercial, where the latter can be issued instead of the administrative ones.

3. In case of loss of a document of circulation, it will make its times a photocopy, carried out by the consignor, of the copy of the document of circulation that works in his 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.

Article 22. Accompanying document.

1. The accompanying document shall cover the circulation of products subject to special manufacturing taxes in the following cases:

(a) Circulation under suspension arrangements, both intra-Community and internal, including direct movement, by sea or air, between a port or airport within the internal territorial area and another port or airport situated in the non-internal Community territorial scope.

(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 waterways by crossing a distance not exceeding 50 kilometres. In these cases, the time of departure and the time required for arrival to destination shall be recorded in the commercial documents or delivery receipts cited.

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.

(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, whatever the treatment with respect to the products special manufacturing taxes.

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; however, in the case of imports, a document shall always be issued administrative accompaniment.

(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 administrative accompanying documents issued for the purpose of release for free circulation, the reference number shall be used as the reference number for the DUA with which the dispatch has been formalised. customs.

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

c) An accompanying document can comprise up to three different product categories, provided that:

1. º Be sent to the same recipient.

2. º Are intended for the same establishment.

3. Products are included within the objective scope of a single special manufacturing tax, except in the case of alcohol and alcoholic beverages, in which case they may be included in the same accompanying document products included in the objective areas of any of the relevant excise duties, and

4. The target establishment is identified with a single CAE, in internal circulation assumptions.

(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 being carried out by the ordinary route without interruption. 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 that, where the accompanying document is used to cover internal movement, certain boxes of the internal movement shall no longer be completed.

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 as inappropriate, in accordance with the measures adopted by the Commission of the European Communities in accordance with the procedure laid down in Article 24 of Council Directive 92/12/EEC of 25 February.

5. In the intra-Community movement, under an accompanying document, of hydrocarbons by sea or river, the authorised warehousekeeper may not fill in boxes 4, 7, 7 bis, 13 and 17 of that document, if, at the time of the the products are not known to their consignee, provided that:

(a) The managing office has previously authorised the authorised warehousekeeper to not complete the relevant boxes.

(b) The issuing authorised warehousekeeper informs the managing office of the relevant data once they are known or, at the latest, after the products have reached their final destination.

Article 23. Simplified accompanying document.

1. This document shall cover the intra-Community movement of products subject to excise duty, by the procedure for guaranteed consignments and a simplified administrative or administrative accompanying document may be used. commercial.

2. Simplified accompanying documents shall be numbered sequentially for calendar years and shall be signed by the consignor or by person representing him. This last requirement shall not be required when the management office has authorised the waiver of signature.

Article 24. Circulation Albarans.

1. Where the products subject to excise duty are to be circulated under a movement document and the issue of accompanying documents or simplified accompanying documents or the use of an accompanying document is not required. Customs document, circulation shall be covered by a movement order, without prejudice to the fact that, in addition, the use of tax marks in accordance with Article 26 of this Regulation is appropriate.

2. They shall be considered to be in circulation, invoices, albarans, conducts and other commercial documents normally used by the issuing undertaking. These documents shall not be subject to a model and shall consist of at least original and matrix; in those documents, where they are considered to be of circulation, the following particulars must be entered: name, address, number of Tax identification and, where applicable, the CAE of the consignor and the consignee, class and quantity and, where applicable, graduation of the product, as well as the date of issue.

3. The movement albarans shall be numbered sequentially for calendar years regardless of the accompanying documents and their numbering shall be unique. 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.

Circulation albarans must be signed by the consignor or by person representing him unless the document is issued by computer procedures authorized by the management office, and by the latter has been authorized. Signature waiver.

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.

2. Without prejudice to Article 26 (c) of the following Article 26, the debit heel by verbal declaration shall cover the movement of the goods imported in cases where, in accordance with the provisions of the customs legislation, the importation is formalize in that document.

3. Where, in accordance with Article 5 (2) of Council Directive 92/12/EEC of 25 February, the single administrative document (DUA) is used, the following shall be taken into account in its completion: rules:

(a) Box 33 of the DUA shall be completed with the CN code.

(b) Box 44 of the DUA shall clearly indicate that the products concerned are the subject of special manufacturing taxes.

(c) A copy of the copy of copy No 1 of the DUA shall be held by the consignor of such products.

(d) A copy of the copy of the number 5 of the DUA, duly endorsed, shall be sent to the consignor by the consignee of the products.

4. 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, the 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 24 of Council Directive 92/12/EEC, February 25.

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.

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 dispensing cases, the total content of which is not more than three litres, Attach a single pretape to the case for its total derived beverage content.

(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. By way of derogation from the preceding paragraphs, the Minister for Economic Affairs and Finance may authorise, in the case of containers intended to contain beverages derived from a pure alcohol content of limited use, that the pre-tapes be replace with unnumbered stamps. The managing centre may authorise such stamps to be printed on the labels or counter-labels of the containers. The printing of the stamps must be carried out by the National Currency and Timbre Factory.

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

5. 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.

6. Manufacturers and holders of tax warehouses shall make appropriate orders for pre-tapes and, where appropriate, stamps in writing, subject to the model approved by the Minister for Economic Affairs and Finance, to the managing office in which 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.

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 withdrawn from the managing office shall be the overall guarantee may be placed in any of the factories or tax warehouses comprising such a comprehensive guarantee.

7. 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 The amount of the pre-tape shall not exceed the amount resulting from the provisions of Article 43 (2) or (3) of this Regulation multiplied by the coefficient 1.4 in the case of derived beverages or the 83,4 coefficient in the case of cigarettes. The management office shall not handle requests for pre-tapes in quantity exceeding that limit unless a supplementary guarantee is provided for the excess.

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

(c) If the person concerned is not aware of the payment of his tax liability for the corresponding concept of special manufacturing taxes, he must provide a special guarantee for all the theoretical contributions corresponding to the pretapes you intend to remove.

d) For the purposes of this article, "theoretical quotas" shall mean:

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 paragraphs (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.

8. 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.

9. 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 customs office of import shall record in the accompanying document that the containers or containers are not predisposed, 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 6 and 7 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 for the amount referred to in paragraph (a), 3. 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.

10. 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 or the procedure for guaranteed consignments: the provisions of paragraph (b) of paragraph 9 above shall apply, the pre-tapes being delivered by the managing office in which, in principle and without prejudice to the provisions of paragraph 12 below, copies of the accompanying documents shall be submitted on the occasion of the reception.

(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.

11. Where, in the cases referred to in paragraph 10 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 9 (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.

12. Where, in the cases provided for in paragraphs 9 and 10 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.

13. At least once a year, the intervention services shall carry out a count of pre-tapes in the establishments where they are placed. For the purposes of this count, the accounting discharge shall be accepted without further consequences of the following:

(a) Those that are submitted to the impaired intervention service proceeding with their destruction.

(b) Those representing 0,5 per 1,000 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.

14. 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.

15. In the case of factories, tax warehouses and bottling plants or independent packers of derived beverages or cigarettes in which the pre-tapes are placed, their holders must carry a current account book in which they are reflect the movement of those documents.

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, taxed products may not be sent to a tax warehouse or retailer by way of the en route sales procedure, except where the tax has been payable with an ordinary rate.

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 forty-eight hours of the departure.

(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 delivery of the products to each acquirer the consignor shall issue a delivery note, with charge to the circulation apbaran, accrediting of the operation. The copy of the delivery note held by the consignor 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 or tax warehouse shall be justified by the movement albaran issued at the exit, in which the deliveries are made, as well as with 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, have documented the deliveries made with the indication of the consignee, their code of activity and the establishment (CAE) and/or their tax identification number (NIF) and the quantity delivered.

However, if the consignor issues accompanying documents by means of computer procedures, the summary relationship referred to in the preceding paragraph may be integrated in the manner determined by the management centre in the magnetic support referred to in the second subparagraph of Article 29 (1) of this Regulation.

Article 28. Nullity of the movement documents.

The circulation documents will be null in the following cases:

1. When their contents do not conform to the class or nature of the goods transported. In the event of a lack of agreement between the quantity carried and the amount shown in the document, the provisions of Articles 16, 17, 39 and 52 of this Regulation shall be as laid down in the case.

2. Where the data necessary for the complete identification of the consignor, the consignee, the goods transported or the duration of the transport are missing, as well as when the intended period has expired. For this purpose it is considered necessary for the identification of the issue the number of the accompanying document.

3. Where, without prejudice to the second subparagraph of Article 38 (3) of this Regulation, the documents are amended, interlinated, scraped or added or not correspond to the rules laid down in the sender.

4. Where the document does not have the signature of the consignor or its representative, unless the management office has authorized the waiver of signature.

5. Where the vehicle is being circulated on a route which does not correspond to the route it is required to carry out or the identification of the means of transport used does not correspond to the data entered in the movement document.

6. When it comes to circulation pretapes, the numbering or capacity of the goods does not correspond to the containers on which they are placed.

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 management office may, at the request of the parties concerned, authorise the obligation to refer the relationship to which the the preceding paragraph is replaced by the presentation, within the first five days of each month, of a magnetic medium comprising the data corresponding to the accompanying documents issued during the preceding month, in the form to be determined by the managing centre. Such a centre may authorise, where the consignor is the holder of several establishments, that a single comprehensive magnetic support of the data relating to documents issued from all establishments is presented.

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 appropriate, inform your management office, through the party of incidents approved by the Minister of Economy and Finance, of the lack of discharge of the suspension regime either because you have not received the copy number 3 of the accompanying within three months of the date of dispatch of the products, whether the movement is within the Community or within one month of the internal movement, or whether the movement has been received without such an example being properly completed.

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

1. Authorized depositaries registered in the territorial registers of the managing offices shall be deemed to be authorized to issue products subject to excise duty on suspension of excise duty on a territorial basis non-internal community.

2. In addition to the obligations referred to in the previous Article and those which fall within their status as manufacturers or holders of tax warehouses, authorised depositaries shall be obliged to:

(a) To provide a guarantee, valid throughout the Community territorial area, in order to meet the obligations arising from the intra-Community movement of products which they issue. The security shall be provided for an amount equal to 2,5 per 100 of the quotas corresponding to their intra-Community shipments during the preceding year, calculated by applying the rates in force in the internal territorial area, with a minimum amount 1 per 100 of the value of such shipments.

However, this guarantee shall be considered to be provided by manufacturers and holders of tax deposits by means of which they have been established in accordance with the rules laid down in Article 43 of this Regulation provided that the guarantee thus constituted:

1. Have an amount higher than that resulting from the application of the rules in this paragraph 2 a).

2. Expressed explicitly that it is valid throughout the Community territorial scope in order to respond to the obligations arising from the intra-Community movement of products issued by those products.

(b) To formalise an accompanying document for each issue, taking into account the instructions contained in Regulation (EEC) No 2719/92 and the additional ones which may be established at internal level.

c) Ensure that the recipient has the status of authorized or registered operator. To this end, the consignor may request confirmation of the data relating to:

from its management office.

1. The identification number of the recipient and target establishment.

2. The name and address of such persons and establishments.

3. The nature of the products that you can receive.

4. º The domicile of the competent authorities in this matter in the State of destination.

(d) Require the recipient, in the case of an unregistered operator, the document certifying the payment of the special manufacturing taxes in the State of destination or the fulfilment of any other obligation which 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.

3. Employers who wish to send to other persons domiciled in the Community's territory not within the territory, products subject to special manufacturing taxes for which the tax has already been due within the territorial scope The procedures laid down in Articles 9 and 10 of this Regulation, respectively,

follow the procedures laid down in Articles 9 and 10 of this Regulation.

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 certificate of 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 comply with the following:

(a) In the case of intra-Community movement under suspension arrangements, the copy number 3 of the accompanying document, which has been completed and endorsed in the form set out in the following Article, shall be returned to the consignor within a period ending on the 15th day of the month following receipt of the products.

(b) If internal circulation is concerned, the copy number 3 of the accompanying document shall be returned to the consignor within five working days of receipt of the products.

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

1. In the intra-Community movement under suspension arrangements only the operators listed below may receive goods subject to excise duty and provided that they are their own activities:

(a) Authorised depositaries, holders of factories and tax warehouses registered in the territorial register.

(b) Registered operators, holders of receipt deposits registered in the territorial register.

(c) Non-registered operators, provided the receiving authorisation referred to in Article 33 below.

2. The recipients of products subject to special manufacturing taxes received under suspension arrangements from the Community's non-domestic territorial area are obliged to submit to the managing office of the place of receipt, within the week following receipt, of copies 2, 3 and 4 of the accompanying document, once the date and place of the receipt and the signing of the certificate of receipt have been entered into them, with the express agreement or differences in class and quantity between the products entered in the document and the actually received.

3. The copies referred to in the previous paragraph shall be presented together with a relationship, subject to the model approved by the Minister for Economic Affairs and Finance, which is comprehensive of the data relating to the documents received in the week.

4. By way of derogation from the preceding paragraph, the persons concerned may request that the obligation to submit the relationship referred to in paragraph 1 be replaced by the obligation to submit, within the first five days of each month, of a magnetic medium, subject to the design approved by the managing centre, comprising the data corresponding to the accompanying documents, issued in the non-internal Community territorial area, received during the month previous.

5. Copies 2 and 3 shall be returned to the addressee by the managing office, once visas have been issued by the addressee for the sole purpose of proving his/her presentation, noting the address of the office and the registration number of the visa. Copy number 4 shall be held by the managing office.

6. In the case of the receipt of products which must be fitted with tracers, markers or denaturants for the application of an exemption or a reduced rate, such products must remain in the receiving places at least until the the time of the submission to the managing office of the accompanying documents which have covered their circulation or, where appropriate, until the physical verification of the products referred to in the following subparagraph is carried out. For these purposes, the management office may admit that, without prejudice to its subsequent submission to it, such documents are transmitted to it by telematic procedures.

The management office may agree, at the time of filing or, where appropriate, the transmission of the document, the physical verification of the products received within the first working day following the one in which the agreement is adopted. That office shall notify the agreement to the person concerned in such a way as to record the notification.

Notwithstanding the foregoing paragraphs of this paragraph, where the products referred to in this paragraph are received by unregistered operators or by the guaranteed shipment procedure, the paragraph 2 (e) of Article 33 (2) of this Regulation.

7. In intra-Community movement under non-suspension arrangements, the receipt of products subject to excise duty shall be carried out by means of the procedures of the guaranteed consignments 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.

Article 33. Receive authorizations.

1. In the cases referred to in Article 32 (1) (c) and (7) of this Regulation, non-registered operators, recipients in the system of guaranteed consignments and tax representatives in the distance selling system shall be required to obtain a receipt authorization in accordance with the following rules.

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. The authorisation shall contain a reference code to be entered in the appropriate box of the accompanying document or of the simplified accompanying document issued by the consignor. 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 set out in the accompanying document, within two working days of the date of the submission of the document in the management office, at the disposal of the tax administration, so that the necessary checks may be carried out by the tax administration, having the obligation to present the products as soon as it is 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 guarantee provided, the person concerned must present in the management office the copy number 2 of the approval authority referred to in paragraph 3 of this Article, the copy number 2 of the accompanying document and the document supporting the payment of the tax.

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

(i) In the cases referred to in the second subparagraph of paragraph (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 unregistered operators:

(a) If a tax representative is involved in the transaction, the data shall be recorded in the application referred to in subparagraph (a) of paragraph 2 above. In such a case, the requirements laid down in paragraphs (a), (b), (f), (g), (h) and (i) of paragraph 2 may be completed by the tax representative instead of the unregistered operator.

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

(c) Products received, the unregistered operator must present in the management office the accompanying document which covered the movement, as set out in Article 32 of this Regulation. This requirement may also be fulfilled, where appropriate, by the tax representative instead of the unregistered operator.

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.

Article 34. Road traffic.

1. Road transport shall also include the transport carried out by the interior of the stock.

2. The movement documents must accompany the expeditions.

3. Each unit or means of transport, including containers, shall be circulated on at least one circulation document per consignee.

4. Where the interruptions provided for at the time of issue of the accompanying document, in accordance with the provisions of Article 22 (2) (e) of this Regulation, take place, the driver of the vehicle shall be required to do so record in the copy number 2 of the document the place where the interruption occurred, as well as the time of the start and end of the interruption.

5. Where interruptions are extended for longer than planned or where interruptions are not foreseen, the accompanying document shall be submitted to the managing office concerned at the place where the interruption occurs, to the Customs Surveillance Service or the relevant traffic agents, who shall take the document into account, including the cause of the interruption and the duration of the interruption.

6. Where a change in the means of transport takes place, data relating to the new means of transport, as well as the place, date and time when the change occurs, shall be recorded in the copy number 2 of the accompanying document. The diligence will be signed by the drivers of both vehicles.

7. If, by requiring the conditions under which the products are transported, the unloading and subsequent loading of the products is carried out in a physical distribution centre, the person responsible for the centre shall retain the copy number 2 of the accompanying document, in which the operation carried out shall be carried out, with an express reference to the place in which it has been carried out and the period of time which the products have remained in that centre. The copy shall cover the holding of the products in that centre.

8. Regular road transport, where they do not constitute a complete shipment, is treated as rail transport as referred to in the following

.

9. In the case of circulation not covered by the document provided for in this Regulation or where the document is null, the product shall be immobilized and, in the case of complete loading, 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, on the basis of the receipt of the said diligence, it shall determine the amount of the tax liability which could be derived from the file and It shall inform the sender or the carrier so that they can provide the said guarantee.

Article 35. Movement by rail.

1. Rail transport shall be understood not only to be carried out in this way, but also to the complementary road which covers the journey from the establishment of exit to the railway station, as well as the road route from the download station to its destination.

2. Where the place of departure or destination of an expedition by rail is a locality which, lacking its own station, has an office where invoices are usually carried out and dispatches are received, such offices shall be considered as as railway stations for the purposes of this article.

3. In the case of carriage by rail, the movement document shall not accompany the goods during the railway journey, but the sender must set the time limit for the journey from the railway station to be valid and the time of departure. Exit establishment to the station.

4. When carrying out the invoice, the senders shall submit the circulation documents to the service officer, who shall take them into account with the number and date of the issue, while noting the number of the movement document in the seat corresponding to the book and the billing heel.

5. The document shall be completed, returned to the consignor, who must send it to the consignee for presentation at destination, without whose requirement the expedition will not be delivered. The employee of the railway undertaking shall record in the movement document the day and time of delivery of the goods, the data relating to the vehicle in which the complementary journey takes place and the period of validity to its final destination.

6. If the products covered by a single accompanying document have to carry out the complementary route to the final destination, using several means of transport, the employee of the railway company shall retain the copy of the accompanying document in which it shall record the transshipment operations carried out, with an indication of the quantity transported and means of transport used in each of them. The movement shall be covered by photocopy of the movement document, completed by the employee of the railway undertaking, stating the class and quantity of the product transported, the day and time of departure of the railway station and the time allowed for transport.

Article 36. Movement by sea and air.

In the field of traffic by sea and air, it will be observed, as far as it is applicable, that it is 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.

Article 37. Circulation by fixed pipes.

1. Without prejudice to Article 22 (4) of this Regulation, the consignor shall send to the consignee, on a daily basis, to the consignee, in the movement of products subject to the excise duty on fixed pipes, 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.

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 (a) to be introduced at exit establishments, provided that the conditions laid down in this Article are met, considering that the tax accrual did not take place at the time 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 by his representative, indicating the new destination or destination, as well as its tax identification number and its activity and establishment code. 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, from his office (a) the place where the products are located when the change or the intervention service of the establishment to which the products were originally intended are to be found. 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 the case of intra-Community movement, the authorised warehousekeeper or his authorised representative may change the consignee, provided that the new consignee is an authorised warehousekeeper or a registered operator, as well as the place of delivery.

To this end, you will be diligent or in your case modify the corresponding boxes of the accompanying document and you will immediately account for the change to your management office.

4. In all previous cases, the authorised warehousekeeper 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 authorised warehousekeeper shall formalise a number of incidents subject to the model approved by the Minister for Economic Affairs and Finance, at the time of the re-introduction of the products at the factory or tax warehouse or within 24 hours of the modification, either of the quantity delivered, either of the consignee or the place of delivery and shall forward a Copy of that part of the incident to the managing office in which the territorial register is Register the exit establishment.

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) Under suspension or, out of the same, resulting in an exemption.

(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.

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 paragraph 1 (a) 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.

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

4. For the purposes of paragraph 1 (b) 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 paragraph 1 (c) above, and without prejudice to the document which must accompany the movement of the products, 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 import assumptions, using the accompanying document issued.

(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 paragraphs (a) and (b) above, by means of the movement document the issue of which has resulted.

6. 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 beverages, except where the provisions of subparagraph (c) apply. of paragraph 9 of that Article, in which case it shall be credited by the debit heel for a verbal declaration.

(b) By means of the marks referred to in paragraph (a) above and any of the documents referred to in paragraph 1 of this Article, in other cases.

7. 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.

8. 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.

SECTION 9 GENERAL MANAGEMENT RULES

Article 40. Registration in the territorial register.

1. 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.

2. In general, persons who are required to register in the territorial register shall submit to the appropriate management office, the following documentation:

(a) An application for registration is signed by the holder of the establishment or by his representative. This application, which may be subject to a model approved by the managing centre, must be recorded at least:

1. 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 that gives proof of their representation.

2. º The establishment class and the place where it is located, with the expression of its address and locality, or, where appropriate, that it is a tax representative.

3. A short description of the activity that is intended to be developed in relation to the enrollment that is requested.

b) A plane at the level of the premises of the establishment indicating the existing storage elements and, where appropriate, 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 their departure from that and that they were subsequently returned to their holder.

c) Statement of discharge in the Tax on Economic Activities, or a certified photocopy of it.

(d) the documentation of the authorisations which, if appropriate, may be granted to other administrative bodies, or a certified photocopy thereof. In particular, and in respect of the activities relating to products falling within the objective areas of the Tax on Hydrocarbons and on Tobacco Labors, it will be necessary to provide the supporting documentation of the authorizations which, in its The Court of State held that the Court held that the Court held that the Court held that the Court held that the Court held that the Court held that the Court held that the Court held that the Court of development regulations.

e) The supporting documentation of the provision of the guarantee which, if any, is required.

(f) In the case of factories, a technical memory shall 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.

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) Statement of discharge in the Tax on Economic Activities or a certified photocopy of the Tax.

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

4. The tax representatives must register in the territorial register of the managing office corresponding to their tax domicile. For these purposes, they shall submit the documentation referred to in paragraphs (a), (c), (d) and (e) of paragraph 2 above, which shall accompany the document by which the authorised warehousekeeper or employer established in the territorial area Non-internal Community means the character of a 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 they are established.

5. The management office may send the documentation to the inspection to carry out the checks it may consider appropriate, in order to verify that the facilities and equipment correspond to the 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 register in accordance with the documentation provided.

6. If the management office has requested the inspection report and the inspection report does not object within one week, the management office may enter the establishment on a provisional basis in accordance with the documentation provided and subject to the inspection report.

7. 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.

8. Once the registration has been completed, the managing office shall provide the person concerned with a credit card of the registration in the register subject to the model approved by the managing centre, in which the code of activity and the establishment (EAC) shall be recorded. the holder shall record in all the documents required by this Regulation in relation to the special manufacturing taxes.

9. In the field of taxes on alcohol and alcoholic beverages, the card referred to in the preceding paragraph may be set up as an alcohol supply card under the conditions laid down by the managing centre when approving the model.

Article 41. The code of activity and establishment.

1. The code of activity and the establishment (CAE) is the code, configured in the form set out in this article, which identifies a given activity and the establishment where, where appropriate, it is exercised. Where different activities are carried out in an establishment, the number of codes as activities shall be assigned to them, without prejudice to cases where the joint exercise of several activities may in turn constitute an activity. to which a unique code is assigned. In addition, where a person exercises the same activity in several establishments, he/she shall be assigned as many codes as establishments in which the activity is carried out.

2. The code will consist of eight characters distributed as follows:

a) Two digits that identify the managing office in which the registration is effected in the territorial registry.

b) Two characters that identify the activity that develops.

c) Three digits that will express the sequential number of enrollment, within each activity, in the territorial record.

d) A control letter.

3. The Minister for Economic Affairs and Finance shall establish the repertoire of the activities referred to in paragraph 1 and determine the digits and identifying characters referred to in paragraph 2.

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

1. As a general rule and without prejudice to the provisions of Article 72 of the General Tax Law, changes in the ownership of the registered establishments will only take effect once the new holder is registered as such in the register. the territory of the managing office in accordance with Article 40 of this Regulation. As long as this does not occur, the person listed as such in the territorial register shall be considered as the holder of the establishment for the purposes of this Regulation.

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 inspection services shall proceed to the closure of the regulatory books, to the withdrawal, where appropriate, of the unused circulation documents, and other regulatory controls to be left without effect, and to the provisional seal of the stocks of first materials and equipment which shall be subject to the intervention of the Administration, unless they are destroyed or used under the control of the Administration. 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 89 (4) of the General Tax Law shall be as provided for.

4. In the case of bankruptcy, the proceedings must be carried out against the liquid/liquid/smiso of the same, for the purposes of deducting the amount of the tax debt outstanding.

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 operators and the tax representatives, must provide security for the amounts that are expressed in the following paragraphs in order to respond to the payment of the tax liability in case of 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.

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.

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 alcohol concentrates exclusively: 5 per 100

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

c) Minimum amount: 10 million pesetas except in the case of tax deposits of extracts and alcoholic concentrates exclusively that will be reduced to one million pesetas. The minimum amount shall not be required when the deposit is dedicated to the exclusive storage of products to which a zero tax rate is applicable.

(d) In the cases referred to in Article 11 (6) of this Regulation, the single 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.

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: 5 million pesetas. This minimum amount shall not be required when the warehouse is dedicated to the exclusive storage of products to which a zero tax rate is applicable.

(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 his or her business as a holder of a deposit. tax 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 operators:

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

b) Warranty amount:

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

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

(c) Minimum amount: 5 million pesetas except in the case of registered operators who receive exclusively alcoholic extracts and concentrates that will be reduced to 500,000 pesetas. The minimum amount shall not be required when the receipt deposit is dedicated to the exclusive storage of products to which a zero rate is applicable.

d) However, the security referred to in this paragraph shall not be enforceable:

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 operator status.

8. Tax representatives.

(a) Base of the guarantee: amount of the fees paid by the tax representative as a substitute for the taxpayer during the previous year.

b) Guarantee amount: 2.5 per 100.

9. In the case of imports of goods subject to excise duty under suspension or exemption, the importer shall be obliged to provide a guarantee to the Customs Office covering the amount of the quotas which would correspond to the products taxed if no tax benefit is applicable, until the receipt of the tax benefits is produced in the establishment to which they are intended.

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 preceding paragraph of this paragraph, provided that it expressly states that it covers any incidents which may occur in the movement of goods from the customs office of import to the establishment in question.

10. 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.

11. 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.

12. Where a security of less than 25 000 pesetas 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.

Article 44. Sales in public auction.

1. The successful tenderers in public auction of products subject to special manufacturing taxes must be registered in the territorial register if their activity in respect of such products is determined in accordance with the rules of the Regulation.

2. The award of the products covered by the special manufacturing taxes shall, where appropriate, be necessary for the withdrawal of the goods in question, issued by the managing office and, in the case of derived beverages, or of cigarettes, the placement of the corresponding circulation precribbons.

3. The auctions of products subject to special manufacturing taxes, except in cases of genera from contraband, shall be brought to the attention of the managing office, before the date of its conclusion, so that, in its case, practice the liquidations that come with respect to the goods to be auctioned.

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 products thus received must be counted in such a way that their movement is susceptible to individualize with respect to those obtained in the factory. The provisions of the preceding paragraph shall be conditional on the average quarterly volume of outputs of the factory for one year exceeding the amounts set out in Article 11 of this Regulation for the authorisation of tax deposits.

2. The managing centre may authorise undertakings which are obliged to provide guarantees to several management offices to provide a comprehensive guarantee to one of these managing offices, provided that such guarantee is in accordance with the tax liabilities payable in respect of the relationship to the activities developed in all their establishments.

3. In the case of factories, tax warehouses, reception depots and tax warehouses of products subject to excise duty, these products, as well as, where appropriate, the first materials to be obtained, shall be stored, while not are put up for retail sale on continents provided with the measurement systems necessary for the determination of the quantities stored.

SECTION 10 ACTIVITIES AND LOCAL CONTROL

Article 46. Control of activities and premises.

1. The activities of manufacture, deposit, handling or trade of the goods subject to the special manufacturing taxes as well as the premises in which these operations are carried out, shall be subject to control by the Administration where the holders are not required to register in the territorial register.

2. This control shall be carried out in one of the following three schemes:

a) Inspection.

b) Non-permanent character intervention.

c) Permanent character intervention.

3. (a) the activities and premises of the alcohol factories with a daily production capacity of more than 1,000 litres of pure alcohol and oil refineries shall be subject to the permanent intervention regime.

(b) The activities and premises of the product factories subject to the special manufacturing taxes not covered by subparagraph (a) above and the deposits shall be subject to the non-permanent intervention scheme. fiscal.

(c) The rest of the activities and premises referred to in paragraph 1 of this Article shall be subject to the inspection regime.

4. The inspection and intervention functions shall be carried out by the inspection services under the Customs and Excise Department of the State Tax Administration Agency. Within the framework of these tasks and within its field of competence, the Customs Surveillance Service shall carry out collaborative tasks and support for inspection and intervention.

Article 47. Inspection regime.

The application of the inspection regime shall be governed by the provisions of Chapter VI of Title III of the General Tax Law and rules that develop it.

Article 48. Non-permanent intervention regime.

The holders of the activities and the premises subject to this control regime shall be subject, in addition to the obligations arising from the provisions of the foregoing Article, to:

1. Allow, at all times, the entry to the establishment of the intervention services. In case of absence, they must designate a person to provide access to the facilities, as well as those who represent them, with sufficient power, to the intervention services as soon as they are required by them.

2. Make available to the intervention services the laboratory equipment of the factory and other elements of verification and measurement, as well as the appropriate personnel for their use.

3. To provide local intervention services, auxiliary personnel and equipment necessary for the exercise of their functions.

4. Carry an accounting system that allows intervention services to carry out the checks they deem necessary in order to verify the effective application of the products in the declared destination or process.

5. To take the control measures which the intervention services deem appropriate for the purposes of the preceding paragraph and to provide all the information necessary for that purpose.

Article 49. Permanent intervention regime.

In addition to the obligations arising from the provisions of the previous Article, the holders of the activities and the premises under this control system shall be obliged to:

1. Permit, in accordance with the procedures laid down by the managing centre, the uninterrupted, material and documentary control of all the entries, self-consumption and exit of first materials and other products and, in general, of all the activity developed in the establishment related to the regulations on special manufacturing taxes. This obligation extends to activities which may be carried out by persons other than their holder.

2. To provide the intervention services, on a permanent basis, with the premises, facilities and equipment necessary to carry out the intervention and to cover the costs incurred.

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 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 office the tax payable to the establishment. The seats of charge and data shall be carried out in such a way that they differ from the various tax treatments that may be received by the products that are accounted for.

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. The sheets for each quarter, once bound, shall be followed and sealed by the managing office to which they are to be submitted within the month following the end of the quarter. 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.

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, data seats relating to products issued from establishments which are authorised to store them under suspension arrangements shall be made at the time of the departure from which they originate.

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.

6. The movement of products in the areas defined outside a factory referred to in Article 40 (2) (b) of this Regulation shall be recorded in a book entitled to the effect of 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 to the inspection or intervention services in accordance with the control system to which the establishment is subject.

8. All regulatory and commercial documentation related to these taxes should be retained by those concerned in the respective establishments for five years.

Article 51. Stock counts.

1. 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, carry out a count of those stocks at the end of each calendar quarter. and regularise, where appropriate, the balances of the respective accounts on the last day of each quarter.

2. Intervention and inspection services may carry out stock counts when they consider it appropriate, formalising the due diligence of the outcome.

3. In order to facilitate the practice of counts, packaged products, packaged for delivery to the consumer, must be grouped by product classes, packaging types and capacities.

Article 52. Tax treatment of differences in counts or controls performed by the Administration.

1. In the case of differences in less than in excess of the corresponding percentages shown in both the tax factories and the tax warehouses and in the movement under suspension, it shall apply, as appropriate in each case, to: provided for in Articles 15, 16 and 17 of this Regulation.

2. In the case of differences in excess of the corresponding percentages, which are shown in respect of products for which the tax has already been payable at a reduced rate or with the application of an exemption, it shall be deemed, Article 15 of the Law provides that such products have been used or intended for purposes other than those determining the application of such benefits, the corresponding liquidation being carried out and considered to be serious tax violation.

3. In the case of differences in more manifest positions within the tax warehouses or factories, the corresponding seat of charge in stock records shall be made by sanctioning themselves as a simple tax infringement of an accounting nature or registration unless any special sanction is applicable.

4. Where the differences in more than one of the accounting systems, movement documents or other documents are made out of factories or tax warehouses, those holding, using, placing on the market or transporting them products representing the excess shall be liable to the payment of the tax liability corresponding to the excess in the terms provided for in Article 8 (7) of the Act.

5. By way of derogation from paragraphs 3 and 4 above, differences in more than not exceeding the amount resulting from the application of the accounting balance or quantity entered in the relevant document shall not be taken into account. 1 per 100.

CHAPTER II

Common provisions on alcohol and alcoholic beverages taxes

Article 53. Exemption for obtaining vinegar.

1. Industries which are engaged in the production of vinegar from alcohol or alcoholic beverages must be registered in the territorial register of the management office corresponding to the establishment in which the process is carried out. In the application document you will indicate the class of products that you want to receive.

2. The management office shall issue, where appropriate, the relevant supply card, the presentation of which to the suppliers of alcohol or alcoholic beverages or, where appropriate, to the customs office of import, shall be necessary for the application of the exemption. established in Article 21 (1) of the Law.

3. For the issue of the card referred to in the preceding paragraph, a security shall be required for a sum of 1,5 per 100 of the quotas corresponding to the alcohol and alcoholic beverages received in the previous year or, in its defect, of the amounts to be received in one year.

4. In these industries, an account or registration must be taken to reflect the movement and use of the alcohol and alcoholic beverages received, as well as the vinegar obtained.

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 provided for in Article 22 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 in the processes of obtaining flavourings for the production of food and alcoholic beverages or of food stuffed or otherwise, under the conditions laid down in that Article.

2. The application, as referred to in the preceding paragraph, must be accompanied by a description of the industrial process, in which the form and proportion of the products covered by the taxes, for which they are consumed, shall be detailed. the return will be requested, as well as the products resulting from the process. An estimate of the annual consumption of the products referred to above shall also be included in the memory.

3. The managing centre shall decide on the application submitted, where appropriate, by granting the authorisation for a maximum period of five years. The modification of the industrial process described in the memory, as well as the products involved or obtained therein, shall be communicated to the managing centre which, where appropriate, shall authorise the notified modifications.

4. Once the authorization referred to in the previous paragraph has been granted, the operator must proceed to the registration in the territorial register of the establishment where the process described in the memory is to be carried out, in the management office corresponding to that establishment.

5. Within the first 20 days following the expiry of each calendar quarter, the holders of industrial holdings, who have the authorization referred to in paragraph 3 above, shall present in the management office corresponding to the establishment where the consumption of the products covered by the taxes has been made, a request for the refund of the corresponding quotas for the products consumed during the quarter. In that application, which shall be in accordance with the model laid down by the Minister for Economic Affairs and Finance, the number of the authorisation referred to in paragraph 3 shall be entered.

6. The management office shall process the applications submitted and shall, where appropriate, arrange for the payment of the fees to be paid back.

7. The provisions of the preceding paragraphs shall not apply in the cases provided for in Article 88 (4) of this Regulation.

Article 55. Return for inadequacy for human consumption.

The application of the right to return referred to in paragraph (c) of Article 22 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.

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.

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. The authorised warehousekeeper shall bear the entries in his stock records, justifying the seat with the agreement of the management office which authorised the refund. 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 for which the refund has been agreed.

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

5. Where the destruction of the drinks has been chosen, it shall take place, once approved by the managing office, in the presence of the inspection services which shall instruct the relevant diligence. The managing office, if applicable, shall determine the fee to be paid and shall agree to pay.

Article 56. Manufacture of the products taxed.

1. The manufacture of the products covered by each of the excise duties on alcohol and alcoholic beverages must be carried out on a general basis in separate premises. A local is considered to be independent when it has no communication with another and has direct access to a public route.

2. Notwithstanding the foregoing, the managing centre may authorise the manufacture of the various products covered by the objective areas of alcohol and alcoholic beverages, with the exception of alcohol, in the same premises, provided that the following requirements are met:

(a) The person concerned shall submit to the managing centre, for approval by him, an integrated accounting project for movements and stocks of all the products obtained in the establishment, which permits know the different tax situation of each product. This accounting system shall include, where appropriate, the movement and stocks of products which, under the provisions of Article 45 (1) of this Regulation, are received for marketing without processing, with the due separation from those manufactured in the establishment.

(b) Together with the project referred to in the preceding subparagraph, the person concerned shall submit a project for the distribution, within the establishment, of the production and storage facilities of each of the products taxed, allowing the corresponding stock counts to be carried out and their confrontation with the integrated accounting.

3. By way of derogation from paragraphs 1 and 2, the management centre may authorise the manufacture of non-denatured alcohol in the same premises where other alcoholic products are obtained when the whole of the alcohol produced is manufactured to obtain these and meet the requirements laid down in paragraph 2 above. In this case the premises as a whole shall be subject to the permanent intervention scheme if the daily production capacity of alcohol exceeds 1,000 litres of pure alcohol.

4. In the agreement for which the managing centre authorises, where appropriate, the joint manufacture referred to in paragraphs 2 and 3 above, additional conditions and requirements may be laid down for the individual control of the products. the purpose of each of the taxes concerned and their first subjects.

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 totally denatured alcohol is intended for use under the control of the intervention service for the internal operation of the machinery or apparatus used in those factories.

Article 57. Special provisions for the Canary Islands.

1. When products falling within the objective areas of the Beer Tax, on Intermediate Products and on the Alcohol and Beverages Derived from which such taxes have been established, are introduced in the Balearic Islands and the Balearic Islands. in the Canary Islands, the quotas resulting from applying the difference in tax rates between those territories at the time of introduction shall be settled and entered in the Canary Islands. The winding-up shall be carried out by the managing office corresponding to the point of introduction or arrival on the peninsula and the Balearic Islands applying, in general, the rules laid down for the customs debt on importation.

2. The application of the exemptions provided for in Article 23 (9) (a) of the Act shall be made, as appropriate, in accordance with Articles 4, 5, 53, 73, 74, 75, 76, 77 and 79 of this Regulation.

3. The exemption provided for in Article 23 (9) (b) of the Law shall be justified by the copy number 3 of the accompanying document, which is completed by the Customs Office.

4. The refund referred to in paragraphs (a) and (b) of Article 23 (10) of the Law shall be requested from the management office corresponding to the point of departure, by means of the procedure laid down for the refund of excise duties in the export assumptions.

5. Where products falling within the scope of the objectives of the Beer Tax, on Intermediate Products and on Alcohol and Beverages Derived from other Member States of the European Union are introduced in the Canary Islands, Customs corresponding to the introduction point:

(a) It shall, where appropriate, apply the corresponding settlement by applying, in general, the rules laid down for the customs debt on importation.

(b) Exorder, under the same conditions as those provided for in this Regulation for import assumptions, an accompanying document which will cover the circulation of those products, whatever the treatment with with regard to those taxes, from the point of introduction to the place of destination.

CHAPTER III

Beer tax

Article 58. Installation of factories and control of operations.

1. Without prejudice to the provisions of Article 56 (2) of this Regulation, breweries must be isolated from any other industry in which alcohol is used as a raw material. Saccharification vats, cooking boilers, fermentation and ripening tanks, tanks and other similar elements used in the manufacture shall be capable of being sealed and must be numbered, with an indication of their (b) respective useful capabilities, and provided with the necessary measuring elements to be able to know at any time the volume they contain.

2. If, in accordance with the inspection report provided for in Article 40 (5) of this Regulation, the factory complies with the required regulatory requirements, the management office may, at the request of the manufacturer or the intervention service, to allow for a period of six months to be approved for the purpose of determining the production capacity and the yields of the different stages of the manufacturing process. This period shall be communicated to the managing office for the purposes of the information in the file.

3. For the sole purpose of supplementing the control of the use of first materials and the manufacture of beer, the provisions of Articles 59, 60 and 61 of this Regulation shall apply to the manufacture of the beverage called 'non-alcoholic beer'. which is obtained in breweries. For this purpose, 'beer without alcohol' shall be considered to be a beverage of an actual alcoholic strength by volume not exceeding 0,5 per 100 vol., which is present in the other malt beer and is classified under CN code 2202.

Article 59. Specific obligations of manufacturers.

Beer manufacturers will be required to comply with the following preventions:

1. To allow the sealing by the intervention of the manufacturing elements that it considers appropriate for a better control of the manufacture, provided that the normal production process is not prevented.

2. Number the foundations for natural years, following a correlative numbering for each manufacturing line or cooking room that acts independently. Where such co-foundations relate to concentrated musts or to the use of different types of beer, the number of beer shall add a letter or group of letters which distinguish them.

3. The first of the entries in the beer factory and loaded in the corresponding book may not have any other destination than that of their use in the manufacture of beer, unless expressly authorized by the managing office.

4. The internal system documentation reflecting the processing process shall be appropriately ordered and archived and at the disposal of the intervention service during the period of limitation of the tax.

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. The storage of alcohol at the brewery and its subsequent dispatch from the brewery shall apply the same rules governing the storage and dispatch of alcohol from an alcohol factory.

Article 60. Regulatory accounting.

In the beer factories the following books will be carried:

1. Book of first subjects:

(a) The first entries in the factory shall be entered in the post, indicating the origin of the goods. The data shall record the first subjects put into work and the outputs for other uses, with the corresponding authorisation being justified.

(b) Seats shall be carried out with due separation according to classes of first matter and depending on whether they are national or foreign. Those with extract content shall be recorded in three columns specifying the weight, the percentage content of the natural extract and the kilograms-extract contained, the latter being in a final column.

2. Book of musts:

In the charge, the co-foundations made with an indication of kilos-extract entrained in cooking, volume of cold must obtained, its density, degree Plato and contents of kilos-extract and the losses in kilos-extract will be recorded. In the data, the cold must passed to fermentation shall be recorded in the same detail as indicated.

3. Book of beers in preparation:

a) This book will open as many independent accounts as types of beer of different degree Plato are prepared. Each account shall reflect the movement that has the total volume of must and beer corresponding to a certain degree Plato in the fermentation and maturation phases.

(b) The volume of must entered into fermentation, its Plato grade and, where appropriate, the volume of water added shall be recorded. In the data, the finished beer of maturation and its Plato grade will be recorded. In the conventional system of separation of the fermentation and ripening stages, there shall be an intermediate column in which the green beer passed to ripening shall be recorded and the addition of water shall be contably distinguished if, in the event of occurrence, the taken place in one or another phase.

c) In the manufacture of beer with concentrated musts, these will be loaded into the account corresponding to the type of beer in which they will definitely be converted. The water added to the concentrated must or beer must be to the extent necessary to obtain the type of beer corresponding to the account where they are accounted for.

(d) In the case of a mixture of musts or beers of different grade Plato or of their dissolution with water, provided that this implies a change in the type of beer, the correlative seats of data and charges shall be made in the corresponding accounts.

4. Book of Beers in Bulk:

(a) This book will open as many independent accounts as types of beers included in the various headings of this tax have been obtained.

(b) The volume of the filtered output of the ripening exit with its Plato grade shall be recorded. The data shall record the volume of beer sent out of the internal territorial scope, the last one to be packaged and the outlet to be packaged in another establishment.

5. Packaged beer book:

(a) In this book, as many independent accounts as beer types covered by the various headings of this tax will be opened in the factory itself.

(b) The volume of beer passed to the packaging shall be recorded in the charge. The volume of packaged beer passed to the factory warehouse, broken down by type of packaging, according to its capacity, shall be recorded in the data.

This breakdown may be done, subject to the authorization of the managing office, either in this book, in its auxiliary books, or through a token system.

6. Book of Stored Beers:

a) This book will open as many independent accounts as beer types included in the various headings of this tax are stored.

(b) The volume of beer packaged in storage shall be recorded, broken down by type of packaging, according to the capacity of the container. In the data, the volume of beer produced from the factory shall be recorded with the same breakdown.

(c) The breakdown by type of packaging referred to in the preceding subparagraph may be carried out either in this book or in auxiliary books or through a token system.

Article 61. Percentage of losses.

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

(a) In the first areas: on the net weight of the total quarterly charge, 2 per 100 for cereals, including malt, and 0,5 per 100 for other cereals.

b) In cooking: between the kilos-natural extract that represent the first ingredients in cooking and the contents in the cold must obtained, the 4 per 100 of those. Between the cold must obtained in the cooking room and the one that passes to fermentation, both in volume and in extract, 2 per 100 of that.

c) In brewing:

1. º In the conventional system of separation between fermentation and maturation:

In fermentation, 4 per 100 of the volume of green beer passed to ripening.

In maturation, 3 per 100 of the volume of beer finished ripening. This percentage is raised to 4 per 100 for double-filtered assumptions.

2. In the system in which fermentation and maturation are performed successively in the same tank, the 6 per 100 of the volume of beer finished ripening. This percentage rises to 7 per 100 for double-filtered assumptions.

d) In bulk beer storage, 0.25 per 100 of the volume of beer stored.

e) In the packaging of beer, 1.5 per 100 of the volume of beer spent to be packaged in barrels and 2,5 per 100 for other types of packaging.

f) In the storage of packaged beer, 0,10 per 100 of the volume of beer stored.

g) In the transport of bulk beer under suspension, 0,50 per 100 of the volume of beer being transported.

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

Article 62. Obligations of the suppliers of malt.

1. All malting and other suppliers of malt which supply to the breweries are obliged to pay a quarterly part to the managing office within 20 days of the end of each quarter, in which they are the consignments referred to them, with an indication of the name or social reason of the undertaking of destination, the place where it resides, the quantity in kilograms of malt supplied and its natural extract.

2. The holders of such malting and other malt suppliers shall be obliged to keep and present, at the request of the inspection, the supporting documents for the sales or deliveries of the products referred to above, for a period of five years.

Article 63. Requirements for packaging.

1. The packaging must bear on the labels or on the caps, capsules, crown-crown, mechanical articulates or other system of indelible, engraved or printed closure, the name or brand of the manufacturer.

2. In the case of wood or metal toneles used for the packaging of beer, they shall be marked with fire or die-cut, the name or social name of the manufacturer and his capacity in litres.

CHAPTER IV

Wine tax and fermented beverages

Article 64. Fermented beverages.

For the purposes of paragraph 4 (b) and (5) (c) of Article 27 of the Law, no account shall be taken of the alcohol which may contain the flavouring, extracts or essences used in the Manufacture of beverages for purposes other than those of increasing their actual alcoholic strength by volume. This condition shall be deemed to be met if the degree does not experience an increase of more than 0,5 percentage points as a result of the incorporation of such flavourings, extracts or essences and where the actual alcoholic strength by volume of the resulting beverage does not exceed 14 per 100 vol.

Article 65. Installation of factories.

1. Wine and fermented wine producers shall be considered as a factory for the purposes of this Regulation.

2. The auxiliary storage facilities for a wine cellar and other fermented beverages may be considered as forming part of the single establishment which constitutes the winery, for the purposes of registration in the territorial register, always which are located within the same province and are not engaged in manufacturing operations.

3. In the cases referred to in the preceding paragraph, upon application for registration in the register of the working winery, the documentation relating to the auxiliary storage facilities shall be submitted.

4. The management office, when practicing registration, will record in the registration card the warehouses that are considered to be integrated in the census establishment.

Article 66. Specific obligations of manufacturers.

Wine processors and other fermented beverages shall be required to comply with the following rules:

1. The first factory entries may not have any other destination than that of their use in the manufacture of the beverages corresponding to the registration in the territorial register, except express authorization of the managing office.

2. An accounting shall be kept in the wine-making wine cellars and other fermented beverages with the following accounts:

(a) First subjects: the first entries in the factory shall be entered in the post, with indication of their origin. In the data, the first materials used daily in the processing process will be recorded.

b) The processing process. The first materials used in the process and the wine and fermented beverages obtained shall be the charge.

c) Of finished products. The charge shall be the wine and fermented beverages obtained at the factory and the data which leave the factory, indicating their destination and the movement document issued.

3. The accounts shall comprise existing products in the auxiliary warehouses registered as such in the territorial register.

4. The management office may, at the request of the manufacturer, accept, for the purposes referred to in paragraph 2 above, the accounts to be taken pursuant to Commission Regulation (EEC) 2238/93 of 26 July concerning the documents accompanying the transport of wine products and the records to be carried in the wine sector.

5. As long as the tax rate is zero, manufacturers and holders of tax warehouses will present to the management office and within the first twenty days of the months of January, April, July and October a summary subject to the model approved by the management centre, of movement in the establishment during the immediately preceding calendar quarter.

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:

(a) Processing of the must on the object of the tax, the 1,5 per 100 of the volume of must put into fermentation.

(b) Storage of finished or processed products: 0,5 per 100 of the quarterly average of stocks held on 1 and 15 of each month. This percentage shall be raised to 1,5 per 100 when the storage is made in uncoated or external wood packaging.

c) Bottled: 0.5 per 100 of the amount to be bottled.

(d) In transport, including unloading, on continents of more than 200 litres of capacity, 0,5 per 100 of the quantity carried.

2. 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.

Article 68. Special rules of movement.

1. In addition to those laid down in general, the documents referred to in Article 3 (2) (b) of Regulation (EEC) No 2238/93 shall be taken into account for the purposes of this Regulation, in addition to those laid down in general. of 26 July concerning the documents accompanying the transport of wine products and the records to be carried in the wine sector.

2. Consignments of wine and fermented beverages, put into circulation by retailers, in quantities not exceeding 90 litres, do not need to be covered by a movement document for the purposes of this tax.

3. The movement between the factories and their auxiliary warehouses shall be carried out under an internal document of the undertaking, in accordance with the instructions given to the effect by the managing office.

CHAPTER V

Intermediate product tax

Article 69. Non-fastening assumptions.

1. For the application of the alleged non-subjection provided for in Article 32 of the Law, the working party concerned shall present in the management office corresponding to the establishment where it is to be carried out. the preparation, a descriptive document of the drawing-up programme, indicating the quantity and actual alcoholic strength by volume of the wine and alcohol to be used in the production.

2. The document referred to in the preceding paragraph shall be submitted at least 15 days before the date on which the alcohol is added to the basic wine and must be accompanied by an attestation of proof that the wine used in the The preparation meets the conditions required for the intermediate product to be produced with one of the designations of origin Moriles-Montilla, Tarragona, Priory and Terra Alta.

3. Within the period of 15 days referred to in paragraph 2 above, the intervention services may take samples of the base wine to be used. The diligence shall be signed by the manufacturer, in conjunction with the intervention services, by expressing the conformity with the representativeness of the sample drawn, in relation to the wine set to be used. If the date announced for the addition of the alcohol has arrived, the intervention services shall not be personified, the manufacturer may proceed to the said addition.

4. The processing, storage and disposal of the products referred to in this Article shall be taken into account independently of the other operations carried out in the establishment. The exit from the establishment of such intermediate products for the internal territorial scope may not be carried out under suspension arrangements.

Article 70. Installation of the factories.

1. Auxiliary warehouses of an intermediate product factory may be considered as forming part of it for the purposes of registration in the territorial register, provided that they are located within the same province and are not carried out in Manufacturing operations.

2. In the cases referred to in the preceding paragraph, the documentation relating to auxiliary warehouses shall be submitted on the occasion of the application for registration of the factory in the territorial register.

3. On the card issued on the occasion of the registration in the territorial register, the managing office shall record the auxiliary stores which are considered to be integrated in the factory.

4. The movement between the factory and its auxiliary stores shall be carried out under an internal document of the undertaking, in accordance with the instructions given to the effect by the managing office.

Article 71. Regulatory accounting.

1. In general, the working of intermediate products shall bear the following books:

a) First subjects. The charge shall be used to record the alcohol, wine, must, extracts and products in the process of processing entered or obtained with the expression of the date, number of the movement document, supplier, actual volume, alcoholic strength by volume acquired and total content of pure alcohol. In the data, the quantities of first materials passed to the processing process will be recorded daily in the same detail as in the post.

b) Of products in the process of manufacture. The account shall be taken on a daily basis, by class, of the products obtained from the first materials used with an indication of the actual alcoholic strength by volume. In the data, the products in the process of elaboration that pass to another winery with expression of the recipient and the number of document of circulation, as well as the products elaborated, will be annotated, indicating in both cases the same data as in the position.

c) Of processed products. Intermediate products which have completed the processing process with expression, separating by classes, their actual volume and actual alcoholic strength by volume, shall be the charge. In the data warehouse exits of intermediate products, by classes, shall be set with the detail entered in the charge, separating in different columns according to the tax treatment applicable due to their destination.

2. In addition to these books, the auxiliaries which the intervention services consider necessary for the due process control shall be carried out.

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 manufactured or in the process of processing contained in non-coated and non-external wood packaging, 1,5 per 100 of the quarterly average of stocks stored on 1 and 15 of each month.

(d) Those products contained in other packages, 0,5 per 100 of the quarterly average of stocks held on 1 and 15 of each month.

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.

B) However, in the case of the intermediate products referred to in Article 32 of the Law, the regulatory percentages to be applied shall, instead of the percentages provided for in paragraph (A) above, apply. those laid down in Articles 67 and 90 of this Regulation, in proportion to the respective quantities of wine and alcohol used in their manufacture.

CHAPTER VI

Alcohol and Derived Beverages Tax

SECTION 1. EXEMPTIONS

Article 73. Denatured alcohol. General rules.

1. Denaturing operations shall be carried out in factories or tax warehouses of alcohol in accordance with the following rules:

(a) The declarations of employment shall be in accordance with Article 82 of this Regulation and shall include the volume and graduation of the alcohol to be denatured, as well as the quantity and class of denaturing use.

(b) The establishment must have the sufficient number of deposits to be able to store separately the denatured ones of the others, as well as a dispenser approved for denaturant and alcohol, or other mechanical means to allow their homogenisation, previously approved by the managing centre.

(c) Each denaturing operation shall have a maximum duration of eight hours, comprising at least 100,000 litres of alcohol, except in the express authorisation of the management office, and shall be carried out in days work in the presence of the intervention services.

However, the rules provided for in the preceding paragraph shall not apply where the denaturing operation is carried out by means of a measuring device approved and with the application of the sealed-off system according to the rules provided for in Article 81 (8) of this Regulation.

d) In all operations, samples of the alcohol must be extracted, before and after the denaturation, as well as the denaturant, for analysis by the Customs and Excise Laboratories. The practice of extractions and the corresponding analyses will be governed by the regulations governing the analysis and issuance of opinions by the Customs and Excise Laboratories.

2. By way of derogation from paragraph 1 above, partial denaturing operations with denaturants authorised in accordance with Article 75 (1) and (2) of this Regulation may be carried out in the establishment of the user according to the following rules:

(a) Undenatured alcohol shall be circulated directly from the supplier establishment to the establishment of the user with an indication in the accompanying accompanying document that the alcohol is intended for be denatured to target.

(b) The denaturing operation shall be carried out in the presence of the inspection services, on working days and with a maximum duration of eight hours. For these purposes, the date chosen for the denaturing to be taken before the end of the period of ninety-six hours from the reception in the establishment of the alcohol shall be communicated to those services within 40 to eight hours in advance. undenatured.

(c) In the denaturing operation, the provisions of paragraph (d) of paragraph 1 of this Article shall apply.

3. The managing centre may authorise the partial denaturing operations with denatured denaturants as a general rule to be carried out in the user's own establishment in accordance with the rules laid down in paragraph 2. previous.

4. In the case of intra-Community movement, alcohol may be wholly denatured in origin, partly denatured at source with the general or specific denaturants approved or undenatured. In the latter case, and where the provisions of paragraphs 1, 2 and 3 above do not apply, the managing centre may authorise the denaturing to be carried out at the receiving establishment.

5. In the case of import, the right to the application of the exemption shall be credited with the supply card. Denaturing may be carried out at origin, at the customs office or in an establishment approved by the customs office.

6. The regeneration of denatured alcohol shall be prohibited, except where it is previously authorised by the managing centre and involves an operation prior to its immediate new total or partial denaturing.

Article 74. Use of fully denatured alcohol.

1. Persons or entities who require the use of wholly denatured alcohol in their establishments shall request the registration of the establishment in which they are to be used in the territorial register of the managing office concerned. establishment. The application shall contain the name or social name and NIF of the supplier chosen, as well as the EAC of the establishment from which the supply is made.

2. The management office shall issue, where appropriate, an alcohol supply card, which shall include the designated supplier and the amount of totally denatured alcohol which it may receive with exemption from the tax.

3. The fully denatured alcohol shall be circulated directly from the establishment of the supplier on the supply card to the destination.

4. In the establishment where the totally denatured alcohol is used, a book-record shall be carried in which, on a daily basis, the alcohol received and the data used shall be recorded in the charge.

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 four litres.

Article 75. Use of partially denatured alcohol.

1. Manufacturers who are not able to use, for health, technical or commercial requirements, the totally denatured alcohol or the alcohol which has been partially denatured with the substances approved in general, shall apply for the the approval as denaturant of the substance or substances proposed by them. The letter must state the reasons for the approval of a specific denaturant, as well as the description of the basic components of the proposed denaturant and the declaration, under its responsibility, that the Other components of the product in which the alcohol is to be used does not interfere with the substances proposed as denaturants.

2. The managing centre shall decide on the request, authorising, where appropriate, the use of the proposed substances as denaturing.

3. Manufacturers wishing to use alcohol partially denatured with the denaturants approved in general as well as those to whom the use of a specific denaturant has been authorized, as established in the Paragraphs 1 and 2 above shall apply for the registration of the establishment in which the partially denatured alcohol is to be used, in the territorial register of the managing office for that establishment. In the application form, they shall contain the name or social name and the NIF of the supplier they have chosen, as well as the EAC of the factory, tax warehouse or tax warehouse from which the supply is to be made.

4. For registration in the register, the provision of a guarantee shall be a necessary condition for an amount of 1 per 100 of the quotas corresponding to the quantity of alcohol consumed or expected to be consumed annually by applying the established in Article 39 or in Article 23 (6), both of the Law.

5. The management office shall issue, where appropriate, an alcohol supply card, which shall include the designated supplier and the quantity of partially denatured alcohol which it may receive with exemption from the tax.

6. In the establishment where the partially denatured alcohol is used, a record-book shall be carried in which, on a daily basis, the alcohol received and the data used shall be recorded in the charge.

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 by ingestion.

Article 76. Manufacture of medicinal products.

The application of the exemption referred to in Article 42 (4) of the Act shall be implemented in accordance with the following rules:

1. The holders of pharmaceutical laboratories shall request the registration of the laboratory in which the alcohol is to be used, in the territorial register of the management office corresponding to that laboratory. The application must include an explanatory memorandum to the processes in which the alcohol is involved, justifying the need to use non-denatured alcohol, as well as the medicinal products resulting from such processes, with an indication of the registration number corresponding to them as proprietary medicinal products.

2. The management office shall process the file, where appropriate, by issuing an alcohol supply card authorising the purchase of the quantity of non-denatured alcohol with exemption from the duty to be established therein. 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.

3. In the pharmaceutical laboratory, an accounting system shall be carried out, approved by the managing office, which records the alcohol received, the incorporated alcohol and the consumed alcohol in the processes of obtaining the medicinal products. The application of the exemption is conditional on the use of alcohol and the fact that the medicinal product distributed as a medicinal product incorporates other components other than the alcohol indicated in the explanatory memoria. refers to paragraph 1

4. For the purposes of Article 44 (3) of the Law, components other than alcohol which form part of a proprietary medicinal product, as referred to in the preceding paragraph, shall confer on the alcohol contained therein. The condition of partially denatured alcohol is speciality. The circulation of medicinal products containing alcohol, in compliance with the provisions of this paragraph, shall not be subject to any formal requirement.

Article 77. Use of alcohol in health care facilities.

The application of the exemption referred to in Article 42 (5) of the Act shall be implemented in accordance with the following rules:

1. The directors of the health care centres who need to receive alcohol for use in health purposes within the said centres shall request the registration of those in the territorial register of the managing office concerned. its location. A memory of the needs and forecasts of alcohol consumption within the centre for health purposes must be attached to the registration document.

2. The management office, taking into account what was stated in the application and the consumption of the centre during the previous year, shall fix the annual quantity of alcohol which the centre may receive with the application of the exemption. This amount may be varied within each annual period if a change in the needs of the centre is over.

3. In the health centre, a record-book shall be kept in which the alcohol received and the data used shall be recorded.

4. The alcohol received with the application of the exemption may only be used for health purposes and within the respective centre, under the responsibility of its director.

5. The managing centre may authorise that under an appropriate control system the supply of alcohol to the centres of the public health network is channelled at the provincial level through a single centre previously designated for that purpose.

Article 78. Manufacture of alcohol in educational establishments.

The application of the exemption referred to in Article 42 (7) of the Act shall be effected in accordance with the following rules:

1. The directors of these centres shall declare to the managing office that the characteristics and production capacity of the installed stills or appliances are appropriate.

2. The alcohol or alcoholic products obtained shall be used exclusively in the practices and experiments of the said centres.

3. Where the alcohol obtained is to be released from such centres, with any destination, the director shall inform the management office, which shall issue the relevant movement document and, where appropriate, the carry out the settlement of the tax.

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 where the purpose for which the exemption is intended is specified, the way in which alcohol is involved in the process, the the amount of alcohol deemed necessary and the supplier chosen for the supply. 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 is to be consumed, the applicant is registered in the territorial register and the corresponding registration card in which the designated supplier is registered and the amount authorised to receive without payment of the tax is issued. At the request of the inspection services, the use of the alcohol received with the application of the exemption shall be justified.

SECTION 2. RETURNS

Article 80. By use without incorporation into end product.

The application of the right to return set out in paragraph (a) of Article 43 of the Law shall be carried out in accordance with the following procedure:

(a) The application must be applied, prior to the purchase of the alcohol, to the managing centre, by the holder of the industrial holding where the alcohol is to be used. The application shall be accompanied by a description of the industrial process in which the form in which the alcohol is involved is detailed, as well as the products resulting from the process. A forecast of the annual consumption of alcohol will also be included in the memory.

(b) The managing centre shall resolve the application submitted, where appropriate, by granting the authorisation for a maximum period of five years. The modification of the industrial process described in the memory, as well as the products involved or obtained therein, shall be communicated to the managing centre which, where appropriate, shall authorise the notified modifications.

(c) Once the authorization referred to in the preceding subparagraph has been granted, the operator must register in the territorial register of the management office corresponding to the establishment where the process.

(d) Within the first 20 days following the expiration of each calendar quarter, holders of industrial holdings, who have the authorization referred to in subparagraph (b) above, shall present in the office the manager of the establishment where the alcohol has been used, a request for the refund of the quotas supported by the Alcohol and Derived Beverages Tax, corresponding to the alcohol consumed during the quarter in the process described in memory. In that application, which shall be in accordance with the model laid down by the Minister for Economic Affairs and Finance, the number of the authorisation referred to in paragraph (b) above shall be entered.

e) The managing office shall process the applications submitted and shall, where appropriate, arrange for the payment of the fees to be paid back.

SECTION 3. ALCOHOL MANUFACTURE

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, which under no circumstances may be underground, shall be officially cubed with their capacity marked in litres in a visible and indelible manner and fitted with a graduated level and scale tube.

2. All alcohol-producing equipment must be fitted with volumetric and automatic counters covered by a housing, of the model previously approved by the managing centre, which shall be installed in conditions which can be sealed and in such a way that it cannot be interrupted its free functioning in the continuous passage of the 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. However, in the case of counters or when they are damaged, the factories must work on the sealed deposit scheme referred to in paragraph 8 of this Article. The alcohol factories of less than 90 per 100 vol. shall be obliged to work under this scheme.

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 volumetric meters or sealed tanks, by rigid pipes without welding, drifts, or keys, which shall be visible throughout the course of the journey, and shall 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 to be arranged in order to be sealed and coated by a rigid enclosure also sealed.

4. The tasting keys shall always be located after the counter and their diameter shall not be greater than half a millimetre.

5. The warehouse of first materials, the tanks of which may be underground, shall be capable of receiving the quantity of such quantities corresponding to the minimum working period laid down in Article 82 (4) of this Regulation, assuming the lowest alcoholic strength to be used. These tanks must be officially cubed and put up for sealing when the intervention service considers it necessary.

6. Once the factory has been registered in the territorial register, the intervention service shall be sealed with the apparatus and the management office shall authorise the operation in tests for a period of six months, which may be extended until the end of the campaign in which you enter into activity.

7. After the period of operation of the tests referred to in the preceding paragraph, the manufacturer shall inform the management office of the normal production capacity within 24 hours of continuous work, according to first class material used.

8. The following rules shall be taken into account in the sealed deposit scheme referred to above:

(a) Deposits must have 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 services in such a way that the alcohol manufactured in this The system cannot be removed from those until the intervention service has been unsealed and the operation has been verified.

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 intervention service of the factory by any of the following means:

a) Direct delivery, twenty-four hours in advance.

b) Certified mail, seventy-two hours in advance.

(c) Other telematic or other means which offer sufficient guarantees and which, upon application by the person concerned, have been previously authorised for that purpose by the intervention service itself or the managing office.

2. On the day and time indicated in the declaration, if the intervention service is not present, the manufacturer shall carry out the unsealing of the keys required for the operation of the apparatus and shall begin operations in the terms prefixed in your statement.

If, for unforeseen circumstances or force majeure, the operations at the date and time indicated in the declaration are not possible, and the intervention service is not present, the intervention service shall be carried out in accordance with the provisions laid down in this Regulation. in the following article, provided that the delay is longer than two hours.

3. Factories, other than those working under the sealed deposit scheme, shall operate without interruption during the 24 hours of the day.

When the manufacturer wishes to avail himself of Sunday rest or holidays, he shall expressly state in his declaration, indicating dates and times of interruption and resumption of operations.

4. The period referred to in the declaration may not be less than two days ' work or, failing that, at least 25 000 litres of absolute alcohol, except for the purpose of the marketing year.

5. On the day of the end of the period of business, the manufacturer shall deliver or transmit by registered post to the intervention service a result of the work operations, adjusted to the model approved by the managing centre.

In this part, 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.

6. No new distillation or rectification operations may be commenced until 24 hours after the closing of the last manufacture, unless another declaration is made during the closing period in the form and time limit set out in this Regulation. item, to continue the work without interruption.

7. If the manufacturer needs to remove any seals for the cleaning or repair of the equipment, he shall request it from the intervention service, in duplicate, specifying the number of the same and the situation. The intervention service, after the verification it considers appropriate, shall authorize its lifting, proceeding to a new seal after the operation which prompted it. In addition, if any of the fortuitous causes are broken, the manufacturer shall immediately inform the intervention service which shall check the circumstances and determine, where appropriate, the affixing of the seals. new seals.

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 any means of constancy, which has been previously authorised by the manufacturer. that service or by the managing office.

In the event of failure of the counters or control systems, manufacturing operations shall be interrupted, such circumstance being communicated to the intervention service immediately in the terms of the preceding paragraph.

2. The breakdown shall be repaired, the operations may be resumed, the time of inactivity shall be recorded in the working declaration and the resumption of the intervention service shall be taken into account.

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.

Article 84. General preventions in the manufacture of alcohol.

1. The use of portable devices for the distillation of alcohol is not permitted.

2. The rewinding or repassage of rectified or distilled alcohols may only be carried out with the express authorization of the intervention service. Such recess shall be compulsory in the case of rectifying impure or defective alcohols.

3. The products entered in the factory as first materials and loaded as such in the corresponding book may not have any other destination than that of the manufacture of alcohol, except express authorization of the managing office.

4. The quantities of alcohol contained in the regulatory books and in the rest of the documents referred to in this Regulation shall be expressed in litres of pure alcohol referred to at the temperature of 20 degrees.

5. Alcohol manufacturers will be able to pack these products within the premises of the factory itself. Packaging must bear the name of the manufacturer, place of origin, class and graduation of the alcohol and net content; in the case of denatured or dehydrated alcohol, the expression ' denatured alcohol with ... (denaturant class) or dehydrated. Not suitable for use of the mouth ".

6. They shall be regarded as first materials, both beet or cane molasses and other sugary substances, such as cereals and their malts and other amylaceous substances. The declaration of work relating to the alcohol factories from these substances shall be entered, as regards the same and in replacement of their content in absolute alcohol, their starch wealth in the case of amylaceous substances, or its richness in fermentescible sugars expressed as sucrose in the case of sugary substances. The Minister for Economic Affairs and Finance shall lay down the methods for determining the starch wealth of the substances and the richness of fermentable sugars expressed as sucrose, molasses and sugar substances.

7. The manufacture of alcohol by synthesis or other chemical processes shall be authorised by the managing centre which, in the light of the process, shall establish the special requirements to be met in relation to the accounting control.

Article 85. Accounting of the alcohol factories.

A) Main books. The following main books shall be carried out in the alcohol factories:

1. Book of first subjects.

Without prejudice to the provisions of Article 84 (6) above, the movement shall be taken into account in this book, both of alcoholic products received at the factory, and of the fermented and fermented musts obtained in the same.

Shipments of raw materials or factory-made raw materials, whose seats are documented in document, shall be the charge:

(a) With the document that has been due to protect its circulation in accordance with the provisions of this Regulation, if the product received as first material is a product subject to excise duty.

b) With an albaran issued by the supplier, in other cases.

c) With the simple pass of accounts from another book if it is first materials obtained in the factory itself.

First-matter outputs that are incorporated into the manufacturing process will be the data.

2. Manufacturing book.

It will reflect the movement of alcohol. The date, actual volume of alcohol obtained, graduation, volume of pure alcohol and the reading of the counters, with separation according to the class of alcohol, will be recorded daily. However, where the seat of charge is sealed, the day on which the deposit is unsealed and the alcohol produced shall be counted. The data shall, in the same detail, record the alcohol produced from the factory and the reference of the document with which its circulation is protected, separated by target groups according to tax treatment.

3. Denaturant book.

In the factories and tax warehouses in which denatured alcohol is obtained, a denaturant book will also be carried out, in which the different kinds of denaturants received will be noted, as well as the date and supplier, and outputs for each operation.

B) Auxiliary books:

1. The following books shall be carried out by the factories of alcohol from cereals or other amylaceous or sugary substances, for the control of the products which have been used as a basis for the preparation of the bales and fermented musts. auxiliary:

a) The alcohol factories from cane or beet molasses, a current account book of these products and another one of fermentation.

(b) The alcohol factories of cereals or other amylaceous substances, a book that reflects the movement of these products, a book of malt, if applicable, and a fermentation book.

In the factories referred to in this paragraph, in the case of the fermentation book, the volume, density and alcoholic strength of the musts or caldos obtained shall be recorded among other data.

2. Where a molasses alcohol factory is installed in an enclosure adjacent to a sugar factory, the same person being the holder of the same person, the position of the molasses book shall be justified by the clearance of the accounts of the molasses of the Sugar factory to those of the alcohol factory.

3. The management office, on a proposal from the intervention service and in the light of the production processes, may establish the keeping of other books of an auxiliary nature for better control of the intermediate operations.

SECTION 4. MANUFACTURE OF DERIVED BEVERAGES AND ALCOHOLIC EXTRACTS AND CONCENTRATES

Article 86. General preventions in the manufacture of derived beverages.

1. The management office may authorise the manufacture of beverages by different manufacturers in the same factory, provided that they are jointly made.

2. The beverage factories derived by direct distillation shall comply with the provisions of Section 3 of this Chapter, in so far as it is applicable.

3. Factories producing beverages derived from other processes shall use alcohol, extracts or alcoholic concentrates as raw materials, and the preparation may be carried out in the following form:

(a) Hot production: the industries which receive alcohol as a first matter for their aromatization by distillation or infusion are included in this paragraph.

In the case of the existence of distillation apparatus for the aromatization of the raw material, its operation must be communicated to the management office in the manner determined by it.

(b) Cold production: the production of derived beverages either by dissolution or mixing with essences or other aromatic substances, authorised or by maceration of plant materials, is included in this paragraph.

(c) Elaboration by means of anejation: it is understood in this paragraph the obtaining of drinks for the aging of alcoholic products in wood vessels, with capacity marked in litres and provided with the measurement system corresponding.

d) Elaboration by mixed procedures: these factories shall be subject to the rules set out in paragraphs (a) to (c) of this paragraph.

4. The independent bottling plants, which must be registered in the Territorial Register, shall receive the drinks resulting from the tax due and without application of exemptions and may not subject them to any operation other than bottling, The information provided in accordance with national and Community legislation on the labelling shall be included in the labels.

Article 87. Accounting in derived beverage factories and independent bottling plants.

1. The following books shall be carried out by the following:

a) First subjects. The charge shall include alcohol, derived beverages and other alcoholic products entered in the factory, with the expression of the date, reference to the document which has covered its circulation, supplier, actual volume, graduation and pure alcohol. In the data, the quantities of first materials passed to the processing process will be recorded daily in the same detail as in the post.

b) Of processed products. The charge shall be the derived beverages produced each day, with separation by class and graduation, totaling by the pure alcohol contained therein. In the data, the factory exits will be felt by expeditions, indicating date, reference of the document of circulation, class of drink, graduation and content in pure alcohol, separating in different columns, according to the tax treatment applicable in reason of your destination.

2. In addition to these books, in each case, the auxiliaries that the intervention deems necessary, in the light of the production process, will be carried out to reflect the movement of the products in the process of elaboration that result from this process.

3. Independent bottling plants shall carry the following books:

a) From derived beverages received.

b) Movement of bottled derived beverages.

Article 88. Manufacture of alcoholic extracts and concentrates.

1. For the purposes of this Regulation, products falling within CN code 220810 are considered to be alcoholic extracts and concentrates. Extracts, concentrates and flavourings, which are not classified under CN code 220810, contain alcohol and are intended for the manufacture of alcoholic beverages, shall also be considered as alcoholic extracts and concentrates.

2. The activity of the manufacturer of alcoholic extracts and concentrates shall be an activity independent of that of the manufacturer of beverages derived from the effects of this Regulation except where the production of such extracts and concentrates is produced within a derived beverage factory within the framework of an integrated process for obtaining these.

3. Other products containing alcohol, denatured or not, may also be manufactured in the factories of alcoholic extracts and concentrates. However, it must be established between the sections devoted to the preparation of some and others a sufficient separation to enable the control of the intervention services to be carried out.

4. The alcohol or alcoholic beverages received under suspension arrangements for the production of alcoholic extracts and concentrates as well as the latter may be used for the production of flavourings for the production of Manufacture of foodstuffs and alcoholic beverages. At the time of the production of such flavourings, the right to the refund provided for in Article 22 (a) shall be operated in respect of the fees due, by automatic compensation in the corresponding data entry, Law.

5. In these factories, one count of first materials and one of finished products will be taken. In the case of first materials, the denatured and undenatured alcohol shall be counted independently. In the case of finished products, products containing one or more other types of alcohol shall be counted separately; in the case of products containing non-denatured alcohol, the products which are not denatured shall be laid down in a differentiated manner. suspensory, with exemption from the tax or refund by automatic compensation, from which they are carried out with the application of the same, including the movement document issued.

6. Where appropriate, in the factory itself, the partial denaturing of the alcohol received, by virtue of the authorization granted for that purpose, shall be made the necessary accounting entries in the account of first subjects. The addition of specific denaturants approved in accordance with Article 75 of this Regulation shall be carried out in the presence of the intervention service which shall extend the due diligence to be used to justify the said denaturants. Accounting entry.

7. These manufacturers shall provide assurance of the amount established for the manufacturers of derived beverages.

8. In the manufacture, manufacture, packaging, storage and transport of alcoholic extracts and concentrates, the same percentages of losses as those provided for in Article 90 of this Regulation shall apply.

SECTION 5 COLLABORATION DUTY

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 bring to the attention of the management office corresponding to their registered office the names, NIFs and addresses of the persons to whom they are sent.

2. Any person who obtains, by any degree, the possession of his own apparatus for the production, by distillation or rectification, of alcohol or alcoholic liquids, shall declare them to the managing office corresponding to the address where he is to be installed. within one month, to be counted from the date of acquisition or commencement of possession.

3. Apparatus not declared in accordance with the provisions of the preceding paragraphs shall be considered to be prohibited, for the purposes of the legislation in force in the field of smuggling.

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 managing centre, of those sent to distillation or rectification factories 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 management centre may dispense with the presentation of that relationship when it is negative.

5. They shall also be required to submit the list referred to in the preceding paragraph within the same time limits, the producers of crystallised sugars of any kind or source, those of isoglucose and the storage of molasses, for the outputs of their factories or warehouses, both of molasses and of isoglucose, whichever is the destination of the same.

6. Importers and those carrying out intra-Community acquisitions of the products referred to in paragraphs 4 and 5 above shall be obliged to comply with the obligations set out therein.

7. The persons referred to in paragraphs 4, 5 and 6 above shall be required to retain and submit, at the request of the inspection, the supporting documents for the sales of the products referred to therein for a period of five years.

SECTION 6. PERCENT LOSS PERCENTAGES

Article 90. Percentage of losses.

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 which 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 percent, 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: those set out in the following paragraph (e).

(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 of stocks stored on 1 and 15 of each month. 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 of stocks stored on 1 and 15 of each month; this percentage shall be raised to 5 per 100 in the case of molasses, pomace and other non-liquid raw materials.

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 cold processing with maceration 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 quarterly average of stocks held on 1 and 15 of each month. 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.

SECTION 7 SPECIAL RULES OF MOVEMENT

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 be carried out in containers of capacity not exceeding 10 litres which must comply with the requirements of this Regulation. established in the rules on ranges of nominal quantities and 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 intended for the transport of alcohol and, where appropriate, derived beverages shall bear their mark, tare and capacity and shall be sealed by the sender.

3. Bocoyes, pipes and other wooden containers shall be stamped, indelibly, with their mark, capacity and number.

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

5. Boxes containing packaged alcohol or derived beverages shall be the name of the manufacturer or packer and of the product contained in one of its lids.

SECTION 8. EDITION OF CRAFT DISTILLATIONS AND HARVESTERS

Article 92. Particular definitions.

For the purposes of this section:

1. Harvester spirit. The spirit to which the reduced rate of the harvest regime is applied.

2. Caterpillars of harvesters. The grape marc from which the harvester spirit is obtained.

3. Harvester pretapes. The circulation pre-tapes of derived beverages, specially established to protect the circulation of the harvester spirit from the factory in which it has been obtained to the home of the harvester.

Article 93. Installation of the production apparatus.

1. The premises where the distillation apparatus is installed shall be regarded as a beverage plant derived by direct distillation under the non-permanent intervention scheme provided for in Article 48 of this Regulation. except as provided for in paragraphs 2 and 3.

2. The distillation apparatus, which shall be conditioned to be sealed, must be mounted on fixed locations within premises which are independent of any particular address or other premises in which it is develop activities involving the holding or use of alcohol, derived beverages or other alcoholic products. A local is considered to be independent when it has no communication with another and has direct access to the public route.

3. No alcohol or derived beverages from other establishments may be introduced at the plant.

Article 94. Registration in the territorial register.

1. In the application for registration in the territorial register, the craft distiller shall declare the capacity of the boiler of the distillation apparatus.

2. The intervention service shall proceed to the sealing of the distillation apparatus and the management office shall register the craft distiller in the territorial register and enable the corresponding regulatory books.

Article 95. Authorization to distill.

1. Before the distillation apparatus is put into operation, the craft distiller shall sign an application for authorization to distil, subject to the model approved by the Minister for Economic Affairs and Finance, which shall include the following data and circumstances:

(a) The quantity and class of first matter to be used, with an indication of their actual alcoholic strength by volume, including, where appropriate, the caterpillars separately from the rest of the materials.

b) Period for which authorization is requested to be distilled. This period is necessarily composed of full days and its duration may not be less than four days, except for the end of the marketing year.

2. When distilling caterpillars are distilled, a ratio, subject to model, of the harvesters for which those are distilled shall be attached.

3. The application for authorization, which shall include the entry of the quota corresponding to the first rate of the artisanal distillation scheme, shall be submitted directly to the management office at least seventy-two hours. prior to the start of the operation. At the time of submission, the first subjects covered by the application must be manufactured and listed in the corresponding book.

4. If the distillation period covers natural days of two quarters, two comprehensive applications, each of them, shall be submitted for the calendar days corresponding to each quarter.

5. At the date and time indicated in the application for the commencement of distillation operations, the craft distiller may unseal the apparatus and initiate operations even if the intervention service is not found to be present.

6. After the period authorised for distillation is completed, the intervention service shall be sealed from the apparatus, which shall be recorded by means of the appropriate diligence.

Article 96. Regulatory accounting.

Craft distillers will be required to take the following books:

1. Book of first subjects, the position of which shall consist of those received at the factory and whose data shall be those which are submitted daily to the distillation process.

2. Book of spirit, the position of which shall be constituted by the daily obtained and in whose data the salid spirits of the factory shall be recorded, with due separation according to their tax treatment.

Article 97. Circulation.

1. Irrespective of the requirements to be met in the field of health and packaging and labelling, the movement of the spirits obtained shall be governed by the provisions of this Regulation, without prejudice to the requirements laid down in this Regulation. paragraphs 3 and 4 of this article.

2. By way of derogation from Article 20 of this Regulation, craft distillers may not issue accompanying documents. Where the spirits are to be circulated under these documents, they shall be issued by the management office at the request of the craft distiller.

3. Spirits obtained by craft distillers shall apply to them as provided for in Article 26 (1) of this Regulation, except for those referred to in the following paragraph of this Article.

4. The harvester spirits shall be packed in bottles of one litre of capacity which shall bear the corresponding pre-tapes of harvesters and shall not circulate more than from the factory in which they have been obtained to the household of the harvester.

Article 98. Delivery of pretapes.

1. The managing office shall deliver to the craft distiller, after verification of the performance of the payment corresponding to the rate 1 of the scheme:

(a) A number of harvester pretapes equal to the result of multiplying by 2.2 the number of litres of pure alcohol corresponding to the harvesters of the harvesters listed in the application for authorization.

(b) A number of ordinary pretapes equal to the result of multiplying by 2.2 the number of litres of pure alcohol corresponding to the caterpillars other than the harvesters of the harvesters listed in the application for authorisation.

2. The management office shall provide the necessary pre-tapes to cover the circulation of the derived beverages which form the basis of the taxable amount of the tariff 2. For this delivery it is necessary for the craft distiller to provide security for an amount equal to that of the quotas corresponding to that base.

Article 99. Settlement and payment.

1. Prior to the lodging of the application for authorization referred to in Article 95 of this Regulation, the craft distiller shall make the payment of the fee corresponding to the tariff

.

2. The settlement and payment of the fee corresponding to tariff 2. of the artisanal distillation scheme shall be carried out in accordance with the general rules laid down for the Alcohol and Derived Beverages Tax.

Article 100. Tax refund.

1. Craft distillers who wish to use the drinks produced, other than the harvester spirit, to a derived beverage plant, shall request it from their management office, indicating in the application the data relating to the Factory of destination and the class, quantity and alcoholic strength by volume acquired from the drinks to be sent.

2. The management office shall formalise the accompanying document which shall include the craft distiller and the recipient of the derived beverage plant designated by it. The document shall state that these are derived beverages obtained by means of artisanal distillation.

3. Drinks will circulate in bulk. The craft distiller shall return to the managing office, together with the refund application, the number of pre-tapes corresponding to the quantity of beverages that are sent.

4. Once the copy number 3 of the accompanying document has been received by the craft distiller with the certificate of receipt at the factory of destination, it shall present it in the management office for the discharge of the file. That office will determine the fee to return and order your payment.

CHAPTER VII

Hydrocarbon Tax

SECTION 1 EXEMPTIONS AND REDUCED RATES

Article 101. Avittualling to aircraft.

1. The exemption provided for in Article 51 (2) (a) of the Law shall be justified by proof of delivery, issued by the supplier himself.

2. Proof of delivery shall consist of the number of copies required for the supplier and the supplier, plus a copy reserved for the managing office. Delivery vouchers shall contain at least the following data:

a) Number of the document and date of supply.

b) Social name or reason, address and tax identification number of the supplier and supplier.

c) Avitualling Airport.

(d) Designation of the air carrier or private person who owns the aircraft, indicating their nationality.

e) The aircraft code and license plate.

f) Flight number.

g) Type of flight (national or international, public or private).

h) Airports of provenance and destination.

i) Supplied fuel class and quantity.

j) Identification of the supplying equipment, start and end times of the operation and numbering that registers the totalising counters before and after the supply.

k) Supplier's observations and signature.

l) Remarks and "I received on board" 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.

m) A space reserved for the proceedings of the intervention services or of the Customs Office.

The above data may be encoded, with the supplier to the managing centre providing 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. Copies for the management office corresponding to the supplies made in each calendar quarter shall be kept at the airport offices of the supplier at the disposal of the intervention service until the end of the following month. at the end of each quarter, and may be destroyed after that date.

5. Where navigation fuels are delivered by taxable persons to aircraft holders who habitually use private facilities for take-off and landing, the holders of such aircraft must be authorised in advance, for the management offices concerned with such facilities, 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. Within 20 days of the end of each quarter, the supplier shall submit to the managing centre a magnetic medium, subject to the design approved by that centre, summarising the supplies made in the quarter. with exemption from the Oil Tax, ordered by suppliers and airlines, containing the following data: date of supply, number of delivery voucher, flight number, type of flight, class and quantity of fuel supplied. In the cases referred to in paragraph 1, the data relating to the flight number and type shall not be recorded, but the aircraft operator's CAE shall be added. The quantities supplied will be aggregated by suppliers. The managing office may require the submission of all or some of the copies to it for delivery vouchers corresponding to the information provided in a quarter, within 10 days of the date of the date of the Presentation of magnetic support.

Article 102. Ship-to-boats.

1. The supply of fuel to vessels, in order to benefit from the exemption provided for in paragraph 2 (b) of Article 51 of the Law, shall comply with the procedure laid down in the following paragraphs.

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

a) Social name or reason, tax identification number (NIF) of the supplier and activity and establishment code (CAE) of the installation from which the supply is made.

b) Social name or reason and NIF of the ship's consignee.

c) Flag and name of the vessel; if the flag was Spanish, the shipowner's NIF.

(d) Class and quantity of hydrocarbons supplied, according to categories and units identified in the headings of the tax, with an indication of the heading in which they are classified, which shall be, where appropriate, the rate corresponding to the rates reduced.

e) Indication that the supply is effected with tax exemption.

f) The date of the provisioning.

g) Divims of the master of the vessel or, failing that, of the consignee, of the reception on board, as or with the incidents indicated, as well as of the fact that the vessel does not carry out private recreational boating.

3. If the vessel has a non-Community flag, the supply shall be documented as an export; for this purpose, the delivery receipt shall be considered as a simplified export declaration, provided that it meets the conditions required by the legislation. customs.

4. Once the supplies have been made, the supplier will count the delivery receipts issued. 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 receipts and declarations which shall serve as supporting documents.

5. The suppliers of the hydrocarbons must submit, within 20 days of the end of each quarter, a magnetic medium, adjusted to the design laid down by the managing centre, in the form determined by the The same is true of the supplies made during the quarter with exemption from the tax. The above mentioned relationship shall be recorded separately from the operations which have the export consideration, as set out in paragraph 3 above.

Article 103. Production of electricity, rail transport and construction and maintenance of ships and aircraft.

1. The application of the exemptions provided for in paragraphs (c), (d) and (e) of Article 51 (2) of the Law shall be applied for in advance by the operator of the power plant or cogeneration power plant. electricity and heat, of railway undertakings or of the construction and maintenance centres of ships and aircraft.

2. The managing centre shall issue, where appropriate, the relevant supply authorisation with exemption from the tax, with a maximum validity of five years.

3. Once the authorization referred to in the preceding paragraph has been granted, the holders of the undertakings shall apply from the managing offices for the places where they radiate the power stations or tanks, the registration in the territorial registration of such establishments. The management office shall issue the registration card to be submitted to the fuel or fuel supplier.

4. The companies benefiting from the exemption must bear the necessary accounting for the purpose of justifying the use of fuels and fuels for the purposes of the exemption.

Article 104. Dredging operations.

The application of the exemption provided for in paragraph 2 (f) of Article 51 of the Law shall be effected in accordance with the procedure laid down in Article 102 (2) and (2), replacing the data relating to the shipowner, the consignee and the vessel, in respect of the undertaking carrying out the dredging operations and the devices used.

Article 105. Biofuels used in pilot projects.

1. The application of the exemption provided for in Article 51 (7) of the Law shall be governed by the provisions of this Article, the effect of which shall be the use of biofuels for products related to that legal precept, such as: such or prior chemical modification, to their use as fuel, directly or mixed with conventional fuels.

For the purposes of Article 54 (1) of the Law, the use as fuel of the products related to Article 51 (7) of the Law is authorized under the respective pilot project. Such authorisation shall be effective from the moment the relevant agreement for recognition of the exemption referred to in this Article is issued.

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 of the pilot project. 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) Type of biofuel to be used as well as the place and procedure for obtaining it with description of the intermediate stages of such a procedure.

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

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

d) Forecast of the quantity of the biofuel comprising the pilot project.

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 application submitted, where appropriate, by issuing the relevant agreement for the recognition of the exemption. Such an 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 liable to be used as such directly or after chemical modification, it shall be sent directly, with the application of the exemption, from the establishment which has the consideration of the factory to the consumer. The end of the pilot project as identified in the pilot project.

By way of derogation from the previous subparagraph, and if the pilot project so provides, the shipment of biofuels to designated final consumers may take place through a tax warehouse or a tax warehouse with compliance with the provisions of the Law and this Regulation.

5. Where the biofuel is intended to be mixed with a conventional fuel, either as such or by its prior conversion into additive, the following rules shall be observed before the discharge of the suspension system:

(a) The product shall be shipped under suspension from the establishment which has the factory consideration until it is incorporated into the conventional fuel.

(b) At the entry of the biofuel into the establishment in which it is mixed with the conventional fuel, the intervention service shall, upon the contribution of the exemption recognition agreement or a certified copy thereof, issue on behalf of the holder of the establishment, a certification of the volume of biofuel entering the establishment. Such certification, which may be transferred to any taxable person of the Hydrocarbons Tax, after communication to the management office, shall entitle the holder to apply the exemption in respect of a volume of fuel. conventional equal to that of the biofuel referred to in the certification.

(c) For the purposes of paragraph (b) above, the conventional fuel for which the exemption applies shall be that with which the biofuel was mixed. In particular, in the case of the additive Ethyl Tertio Butyl Ether (ETBE) obtained from ethyl alcohol, the conventional fuel for which the exemption applies shall be unleaded petrol.

(d) The application of the exemption by the procedure provided for in this paragraph may not result in negative statements.

6. For the purposes of the first subparagraph of paragraph 4 and subparagraph (a) of paragraph 5, they shall be considered as a factory and must be registered as such in the territorial register, the following establishments:

(a) Where the biofuel is susceptible to being used directly or is intended to be directly mixed with a conventional fuel, the establishment where the biofuel is obtained shall be considered as a factory Biofuel.

(b) Where the use of the biofuel requires its prior chemical modification, the establishment where such modification is carried out shall be considered as a factory.

(c) Where the biofuel is intended for conversion by chemical modification into an additive, the establishment where the additive is obtained shall be considered to be manufactured.

(d) The provisions of paragraphs (a) (b) and (c) above are without prejudice to cases where the establishment where the biofuel is obtained or processed has in itself the factory consideration.

7. Where the biofuel consists of ethyl alcohol, it shall be denatured in accordance with the rules laid down for this Regulation.

Article 106. Application of the reduced rate under heading 1.4.

1. The application of the reduced rate set out in Article 50 (1) (1) (1) of the Law is conditional, as regards the use of gas oil, on the conditions laid down in this Article and on the addition of in accordance with the provisions of Article 114 of this Regulation.

2. Only diesel with application of the reduced rate (hereinafter referred to as 'bonified gas oil'), tax warehouses, retailers and authorised final consumers may be received in accordance with the rules set out in the following paragraphs.

For these purposes, the persons and entities receiving the bonified gas oil for use under their own management and responsibility for the purposes referred to in paragraph 2 of this Article shall be considered as final consumers. Article 54 of the Law.

3. Retailers:

(a) Retailers wishing to place on-the-shelf gas oil must be registered in the territorial register of the management office concerned with the retail installation from which they intend to carry out such marketing.

(b) The condition of the authorised retailer for the receipt of bonified gas oil shall be credited by the corresponding registration card in the territorial register.

(c) The supply of bonified gas oil carried out by a retailer to an approved final consumer shall be conditional on the payment being made by the use of the bonified gas-diesel or the bonified gas-diesel fuel referred to in the following Article.

(d) The retailers must keep a record of the gas oil received with application of the reduced rate and of the credits made in their bank accounts for the sales made by means of bonified gas-diesel or by the income of Bonified gas oil, as a means to justify the destination given to that product. This register must be enabled by the managing office in accordance with Article 50 of this Regulation. The seats of charge shall be justified by the accompanying documents and shall be carried out within 24 hours of receipt of the gas oil. Data seats, to be carried out on a daily basis with an indication of the reading of the gas oil dispenser counter, shall be justified by the periodic credit statements submitted by the issuing authorities of the gas-oil This appropriation is to be used in accordance with Article 1 (2) of the Regulation. Both the records and the supporting documentation of the seats made shall be available for inspection of the taxes for a period of five years.

4. Final consumers.

(a) Final consumers of bonified gas oil shall credit their condition to the supplier by means of a declaration subscribed to the effect, together with the identification card or label of the tax identification number (NIF). However, when they intend to receive gas oil by means of importation or intra-Community movement procedures, they must register in the management office corresponding to the place of consumption of the gas oil and certify their status as authorised by the corresponding registration card in the territorial register.

(b) Final consumers shall justify the actual use of the gas oil received with application of the reduced rate, where they are required for the inspection of the taxes.

5. Tax warehouses.

The status of the tax warehouse authorised to receive and market bonified gas oil will be credited by the corresponding registration card in the territorial register.

6. The condition of retail, tax warehouse or final consumer authorised shall be accredited to the factory, tax warehouse or supplier tax warehouse or to the customs office of import.

When retailers, final consumers or tax warehouses would like to receive gas oil for an intra-Community movement procedure, they must also comply with the requirements of the procedure for The chosen intra-Community movement.

7. In accordance with Article 22 of this Regulation and without prejudice to the exceptions provided for therein, the movement of bonified gas oil shall be carried out under an accompanying document.

Article 107. Specific means of payment.

1. For the purposes of Article 106 (3) (c) above, the 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 trained to comply with what is set out in paragraph 2 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' 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. The gas-bonified card issuing entities shall forward to the managing centre, within the first 20 working days following the end of each quarter, a centralised relationship, in magnetic support, with the presentation, content and format to be established by such a center, understanding the following data:

(a) Surname and name or social name, address, tax identification number and customer account code (ccc) 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 bonus-diesel-fuel issued to them.

3. Credit institutions which have issued a bonified gas-oil check shall refer to the managing centre within the first 20 working days following the end of each quarter, centralised, in magnetic support, with the presentation, content and format to be established by such a centre, comprehensive of the following data:

(a) Surname and name or social name, address, tax identification number and customer account code (ccc) of charge, corresponding to the diesel acquirer.

(b) Total amount due in the quarter corresponding to 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.

Article 108. Application of other reduced rates.

1. The application of the reduced rates laid down in the headings 1.7, 1.8, 1.10, 1.12, 2.10 and 2.13 of Article 50 of the Law shall be carried out on the same terms as those provided for in Article 106 above under heading 1.4, with the following: exceptions:

(a) The addition of markers shall only be required in relation to kerosene, in accordance with Article 114. For these purposes, the kerosene referred to in heading 1.12 as well as the average oils covered under heading 2.10 shall be included under the kerosene expression.

(b) The provisions of Article 106 (3) shall not apply, and the retailers shall comply with the provisions of paragraph 2 of this Article.

2. Retailers, who shall, for the purposes of the first subparagraph of Article 106 (6), prove their status by means of the identification card or label of the tax identification number, shall keep them at the disposal of the inspection of the taxes, during the period of limitation of the tax, the supporting documentation of the products received and delivered.

SECTION 2. RETURNS

Article 109. Use other than fuel and fuel.

The application of the return benefit, as provided for in paragraph (a) of Article 52 of the Law, in relation to fuels and fuels included in the tariff 1. uses other than fuel and fuel, shall be carried out in accordance with the following procedure:

1. The application shall be applied for, prior to the purchase of the products, to the managing centre, by the holder of the industrial holding where they are to be used. The application shall be accompanied by a description of the industrial process in which the way the products are involved, together with the products resulting from the process. An estimate of the annual consumption of the products subject to the tax shall also be included in the memory.

2. The managing centre shall decide on the application submitted, where appropriate, by granting the authorisation for a maximum period of five years. Where the industrial process described in the memory is modified, as well as the products involved or obtained therein, the authorization granted shall lose its validity and a new application must be made, accompanied by a descriptive to collect the changes you have made.

3. Once the authorization referred to in the previous paragraph has been granted, the operator must register in the territorial register of the management office corresponding to the establishment where the process is to be carried out.

4. Within the first 20 days following the expiry of each calendar quarter, the holders of industrial holdings, which have the authorization referred to in paragraph 2 above, shall present in the management office for the establishment where the products have been used a request for the refund of the quotas supported by the Hydrocarbons Tax, corresponding to the products consumed during the quarter in the process described in the memory. In that application, which shall be in accordance with the model established by the Minister for Economic Affairs and Finance, the number of the authorisation referred to in paragraph 2 above shall be entered.

5. The managing office of the establishment in which the products have been used shall process the applications submitted and shall forward them, where appropriate, to the managing office corresponding to the tax domicile of the applicant who shall, if proceeds, the payment of the quotas to be returned.

Article 110. Gas oil-to-boat avittualling.

1. The refund of the tax laid down in Article 52 (b) of the Law is limited to the supply of diesel fuel which, in accordance with the provisions of Article 114, bears the markers required for the application of the (a) a reduction in the amount of the tax in accordance with Article 50 (1) (1) of the Law and the rate of the tax in accordance with Article 50 (1) of the Law; The point of supply shall be registered in the territorial register of the managing office corresponding to its location.

2. The condition necessary for the application of the reduced rate, as regards the supplier of gas oil, shall be deemed to be met by means of the delivery receipts referred to in paragraph 3 of this Article.

3. The supplier shall document the avittualling operation with a delivery receipt formalised in compliance with the obligations laid down in Article 102 of this Regulation except as provided for in paragraph 2 (e) of that Regulation. These receipts must also include the name or social name and NIF of the taxable person supplying the gas oil, as well as the EAC of the establishment from which the supply has been made.

4. If the vessel has a non-Community flag, the supply shall be documented as an export; for this purpose, the delivery receipt shall be considered as a simplified export declaration, provided that it meets the conditions required by the legislation. customs. However, the refund of the tax shall be made in accordance with the procedure laid down in this Article.

5. Once the supplies have been made, the supplier will supply the delivery receipts and the supply declarations issued. The numbering shall be unique, whatever the tax or customs arrangements of the operations carried out.

6. The supplier must bear an account stating: in the charge, the gas oil received, with reference to the accompanying document which covered its circulation; in the data the supplies made, with reference to the declarations of supply and delivery receipts issued. A copy of these documents shall be kept by the supplier at the disposal of the inspection services.

7. The request for repayment shall be made through the intermediary of the taxable persons supplying gas oil, even if they are not the owners of the gas oil supplied. To this end, suppliers shall provide gas oil suppliers with the information necessary to enable them to formalise the return application referred to

the following paragraph.

8. The taxable person shall request the refund of the tax from the managing centre within 20 days of the end of each quarter, attaching a magnetic support, adjusted to the design laid down by that centre, (i) comprehensive information relating to supplies made during the quarter, under the procedure laid down in paragraphs 3 et seq. of this Article, with the right to refund of the tax. The support shall be recorded separately for operations which have the export consideration, as set out in paragraph 4 above.

Article 111. Technological experiments.

1. People who are going to carry out pilot projects for the technological development of less polluting products, in particular fuels and fuels obtained from renewable resources, will request the recognition of the right to return of the special manufacturing taxes set out in paragraph (c) of Article 52 of the Law. The application must be accompanied by an explanatory memorandum to the pilot project, with the details of the products covered by the excise duties involved, the final products to be obtained and the quantification of consumption. intended.

2. The managing centre shall resolve the application, recognising, where appropriate, the right to return, provided that the products are used in accordance with the project described in the submitted memory. Where the industrial process described in the memory is modified, as well as the products involved or obtained therein, the authorization granted shall lose its validity and a new application must be made, accompanied by a descriptive to collect the changes you have made.

3. The oversold modifications of the conditions originating in the application shall be settled by the managing centre in accordance with the provisions of paragraph 2 above.

4. Once the return authorization has been granted, the industrialists will request, from the managing offices corresponding to the establishments where the project is carried out that generates the right to the return, the registration in the register territorial.

5. Within the first 20 days following the expiry of each calendar quarter, the holders of the refund authorisations shall submit to the management office corresponding to the establishment where the consumption of the products has been carried out. products subject to the tax a refund application, subject to the model approved by the Minister for Economic Affairs and Finance, of the quotas supported for the products covered by the Hydrocarbons Tax consumed during the quarter in the project described in memory. This application shall contain the number of the authorisation referred to in paragraph 2 above.

6. The management office shall process the applications submitted and shall, where appropriate, arrange for the payment of the fees to be paid back.

Article 112. Return for mixed or contaminated products.

The application of the right to return referred to in paragraph (d) of Article 52 of the Law, in respect of products subject to tax which have been accidentally contaminated or mixed with others, shall be carried out agreement with the following procedure:

1. The owner of the products shall request the application of the refund to the managing office in the place where the contaminated or mixed products are located, in writing in which it shall be stated:

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

b) Quantity, expressed in the corresponding tax unit, of the products for which the return is requested.

c) Circumstances in which accidental mixing or contamination occurred.

(d) Data relating to the supplier of the products and their date of purchase, including photocopy of the corresponding circulation document.

(e) Identification data of the tax warehouse or factory to which the products are returned, the document proving the compliance of the holder to receive them.

2. The management office referred to in paragraph 1 above, after carrying out the checks it deems appropriate, shall decide on the application, authorizing, where appropriate, the return of the products to the tax warehouse or factory designated in the application. The management office shall also determine the amount of the quota to be returned. It shall give an account to the managing office concerned of the establishment to which the contaminated or mixed products are sent.

3. The authorised warehousekeeper of the tax warehouse or factory where the products have been received shall bear the same in his stock records, justifying the seat with the agreement of the managing office which authorised the refund. The depositary may deduct from the quota corresponding to the tax period in question the amount of the quota the refund has been agreed upon.

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

SECTION 3. MANUFACTURE OF HYDROCARBONS

Article 113. Hydrocarbon-producing establishments.

In hydrocarbon-producing establishments in which the reception or dispatch of products is carried out through pipelines or pipes, they must be installed at the input or output pumping points, or Officially contrasted measuring systems, which shall be connected to the plant's computer system when the plant computer system has the same system for controlling the movement of products.

Article 114. Adding bookmarks.

1. For the purposes of this Article and Articles 106, 107 and 108 of this Regulation, marker agents or tracers approved by the Minister for Economic Affairs and Finance for the addition of gas oil and kerosene shall be defined as markers. conditions laid down in this Article.

2. Without prejudice to the following paragraphs 3 and 4 concerning the alleged intra-Community movement and importation, the addition of the markers shall be carried out in factories and tax warehouses in accordance with the following conditions: rules:

(a) Any gas oil that leaves the factory or tax warehouse with the tax due at reduced rate or with application of any of the exemptions provided for in Article 51 (2) of the Law, must have been incorporated into it. previously the markers in the proportions and conditions set.

(b) Any kerosene that comes out of the tax warehouse or factory with the tax due at reduced rate, must have been previously incorporated into the established proportions and conditions.

(c) Marker addition operations shall be notified in sufficient time to the intervention services for, if deemed appropriate, to witness and verify their development and conclusion. However, where automatic marking systems are available in the factories and tax warehouses to ensure the control of operations previously approved by the managing centre, the latter may dispense with the notification obligation. prior.

3. In the case of intra-Community movement, any shipment of gas oil or kerosene intended for the internal territorial scope to benefit from the application of a reduced rate or, in the case of gas oil, the exemptions from which it is refers to paragraph 2 above, it shall incorporate the markers from the Member State of origin except where the recipient is a factory or tax warehouse, which may incorporate it under the conditions set out in paragraph 2 above.

However, the requirement for the marking at source may be waived by the managing office, which, with the necessary guarantees, may authorise the addition of the markers at the time of the tax accrual. occasion of the reception.

4. In the case of imports which do not take place under suspension arrangements, the markers must be incorporated into the gas oil and kerosene before the accrual is produced, either of a reduced rate or, in the case of gas oil, of the exemptions referred to in paragraph 2 above. The customs office of import shall order the extraction of samples for the purpose of carrying out the analysis.

5. The movement document to be issued for the purpose of protecting the movement of gas oil and kerosene shall include, where appropriate, the fact that such products incorporate markers.

Article 115. Regulatory accounting.

1. The hydrocarbon producing establishments shall carry the following books for the recording of daily operations:

a) First subjects. It shall be the charge according to the class and specifications of each product, the quantity by weight or volume, with the expression of its density, of each raw material received at the factory, the seats of which shall be justified by the movement document or, their case, internal arrangements as appropriate.

It will be the amount of first materials, with similar specifications as in the position, that will pass daily to the respective manufacturing process, as well as, if necessary, the mini-sentences for returns or forwards that are produce with documentary justification of the respective seats.

As a supplement to this book, other auxiliaries will be taken to reflect the internal movement between the different deposits of raw materials.

b) End products. It shall constitute the charge according to the class and specifications of each product, the quantity by weight or volume, with the expression of its density, which passes to deposits or warehouses of departure for not specifying further treatments that modify its characteristics physico-chemical.

The charge seat will also occur in cases where the output to destination is done directly from the production process, without going through the output store.

It will be the amount of products that leave the establishment by separating them by target groups according to their tax treatment. The items of products which, having undergone alteration during storage or any other foreseeable cause, prior to knowledge of the financial controller, must also be reprocessed shall also be dated, in the respective seat of the processing unit to which they are intended. The data seats shall be justified by the movement document or, where appropriate, internal arrangements as appropriate.

In cases where by adding markers, some of the finished products of origin to another product with different tax treatment, the account of the original product will be dated as the same as loading the of the resulting new product.

As a supplement to this book, other auxiliaries will be taken to reflect the internal movement between the different end product deposits.

c) Of self-consumed products. The different sections or units of manufacture shall reflect in daily parts the quantities of products which are the subject of self-consumption in the establishment. The self-consumed quantities shall be reported separately according to their tax treatment. Where it is not possible to specify the quantities applied to each destination with differentiated tax treatment, the interested parties shall submit a proposal for the establishment of coefficients to be determined by the prior management centre. report of the respective financial controller.

These daily parts will be summarized to originate monthly extracts by terming the energy self-consumption of each product applied to the factory process.

2. In addition to the books referred to in the previous paragraph, in oil refineries and in those industrial establishments which, for distillation and treatment of products, have processing units which are successively self-feeding in continuous or discontinuous form, the records and/or parts of manufacture necessary to reflect, at intervals not exceeding one month, the movement of the intermediate products obtained in the manufacturing processes shall be carried out.

3. The services of the tax administration shall provide adequate assistance to establish in each case the appropriate accounting system that allows and facilitates the management of the tax, taking into account the peculiarities of the respective activity.

Article 116. Percentages of eligible losses in the production, storage and transport processes.

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.

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 vacuum distillation: 0,3.

c) Refining of naphthas by the merox process: 0.1.

d) Hydrocracking: 1.0.

e) Craqueo with 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) Isomerization: 0.5.

k) Obtaining aromatic hydrocarbons from pyrolysis gasolines or from reformed 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.

o) Storage, on average quarterly existence:

Light Oils: 0.9.

Media Oils: 0.5.

Heavy Oils: 0.3.

p) Load of raw raw, transport and unloading: 0.5.

q) Loading, transporting, and downloading:

Light Oils: 1.0.

Media Oils: 0.6.

Heavy Oils: 0.4.

3. Table of thermal loss regulatory percentages:

In the reforming of water vapor naphthas for obtaining gas city:

a) In cyclic processes: 12.

b) In continuous processes: 7.

4. Where, in a process, one or more chemical products are obtained by a chemical transformation and the actual conversion coefficient is lower than the regulatory coefficient of conversion, the difference between the two shall be the subject of justification or evidence to the satisfaction of the Administration. For these purposes, the difference shall be the same as the differences in less than in excess of the regulatory percentage of losses.

5. For the purposes of the above paragraph,

following definitions shall apply:

(a) Coefficient conversion rate, the minimum quantity, expressed in kilograms of final product, which, in a given process and in accordance with the table in the following paragraph 6, is to be obtained from a kilogram of another product or first matter.

(b) Actual conversion coefficient, the quantity expressed in kilograms of final product that is actually obtained, in a given process, from one kilogram of another product or material.

6. Conversion Regulatory Coefficients Table:

a) Obtaining cyclohexane by hydrogenation of benzene: 1.07.

b) Obtaining benzene by dealkylation:

From a mixture of benzene, toluene and xylene (BTX): 0.65.

From a benzenic concentrate: 0.76.

c) Obtaining hydrogen from hydrocarbon reforming:

From liquefied petroleum gases (LPG): 0.388.

From higher hydrocarbons: 0.363.

From natural gas: 0.306.

From light naphtha: 0.317.

d) Obtaining synthesis gas (GS) from hydrocarbons:

From liquefied petroleum gases (LPG): 1.59.

From higher hydrocarbons: 1.80.

e) Obtaining methanol from hydrocarbons via synthesis gas:

From liquefied petroleum gases (LPG): 1.51.

From higher hydrocarbons: 1.71.

f) Obtaining phthalic anhydride from oxylene: 1,02.

g) Obtaining maleic anhydride from benzene: 0.80.

h) Obtaining fumaric acid from benzene, via maleic anhydride: 0.91.

i) Obtaining phenol from benzene:

Sulfonation path: 1.00.

Via chlorination: 0.96.

Via cumene: 1.10.

j) Obtaining styrene from benzene: 1.16.

SECTION 4 MANAGEMENT RULES

Article 117. Declaration of small fabrications.

1. Employers who obtain products which are the subject of special manufacturing taxes as a result of their industrial processes, the value of which does not exceed 1 per 1,000 of the total of their production and provided that the quotas corresponding to the annual production of the hydrocarbon tax shall not exceed 100 000 pesetas, they shall not be obliged to register as a factory in the territorial register the establishment in which the products are obtained.

2. By way of derogation from the above paragraph, such employers shall be obliged to give the management office responsible for the existence of such deductions and shipments of taxed products and to carry out a self-settlement of the quotas. corresponding to the products obtained or issued, in the form, deadlines and forms to be established by the Minister for Economic Affairs and Finance.

SECTION 5 USAGE BANS

Article 118. Usage bans.

1. For the purposes of Article 54 (2) of the Law, they shall be considered as:

(a) Motor tractors and agricultural machinery used in agriculture, including horticulture, livestock and forestry. The engines of agricultural tractors, motor-drivers, tractor-trailers, agricultural machinery and carriers referred to in the definitions in the Annex to Royal Legislative Decree 339/1990 of 2 March 1990 adopting the text of the Law on the Traffic, Circulation of Vehicles to Motor and Road Safety and used in the activities indicated. For these purposes, it shall not be regarded as an activity of agriculture, including horticulture, livestock and forestry, transport for hire or hire, whether or not carried out by means of tractors or agricultural machinery fitted with a trailer.

b) Fixed engines. Those whose driving force is used for purposes other than the propulsion of vehicles, even if such engines can be moved from one place to another or installed in those as an auxiliary motor for the operation of cranes, concrete, cold systems or other types of machinery.

(c) Motor mining machinery not suitable for use in public roads used in activities governed by Law 22/1973 of 21 July, Minas, and Law 54/1980 of 5 November, amending the former. The engines of that machinery which has not been authorised for public circulation by the competent bodies in the field of traffic, traffic and road safety and which is found to be exclusive to its use in the mining activities for the use, research and exploitation, including the transport of mineral and sterile within the enclosure of a mining operation. For these purposes, mining activities or activities covered by the aforementioned mining legislation shall be considered to be those whose objective is the investigation and exploitation of the mineral resources referred to in that legislation and which are supported. for the relevant administrative authorisation for the use, investigation or exploitation of such resources.

2. For the purposes of Article 54 (4) of the Law, motor vehicles intended for the carriage of passengers or goods, within a local area, shall be regarded as public service vehicles. provided that they are in possession of the relevant transport licence or authorisation.

Article 119. Graduation criteria for special sanctions.

1. The penalties to be imposed on the authors under the provisions of Article 55 of the Law shall be graduated according to the criteria of Article 82 of the General Tax Law that are applicable, taking into account, where appropriate, 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, 100,000 pesetas of fine and one month of immobilization of machinery, vehicle or vessel.

b) In engines of more than 10 to 25 hp of fiscal power, 300,000 pesetas and two months of immobilization of machinery, vehicle or vessel.

c) In engines of more than 25 up to 50 hp of fiscal power, 600,000 pesetas and three months of immobilization of machinery, vehicle or vessel.

d) In engines of more than 50 hp of fiscal power, 1,000,000 pesetas of fine and four months of immobilization of 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.

Article 120. Competent administrative bodies.

1. The inspection services of the Department of Customs and Excise of the State Agency of Tax Administration shall be competent to direct, coordinate and to carry out in the respective territorial scope the services and actions aimed at the discovery of the offences identified in Article 55 of the Law. The performance of these services and actions may also be carried out by agents of the Security Forces and Corps and the Customs Surveillance Service.

2. In the practice of such services and actions such agents shall enjoy the powers laid down in Articles 141 to 146 of the General Tax Law as well as those laid down in the General Rules of the Inspection of Taxation, 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 agreement based on and after instruction 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 Act shall be carried out in the management centre.

Article 121. Infringement files.

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 may be initiated:

a) On its own initiative, at the initiative of the administrative authorities.

(b) By virtue of a complaint made in writing or by appearance before the head of the managing office or the agents referred to in the previous article.

c) By direct action of the services entrusted with the discovery and prosecution of these offences.

2. When the commission of an infringement is discovered, the due diligence will be extended, in which it will be reflected:

a) Place and date of action.

(b) Identification data of the vehicle or vessel, with expression, in fiscal horses, of the engine power.

(c) Name, address, address, tax identification number and national identity card or passport of the driver of the vehicle or the master of the vessel, as well as the respective owner, indicating the code of identification if the ownership was a 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.

The diligence, in conjunction with the samples which have been taken, shall be sent on the same day, or in the nearest, if that is not possible, to the head of the management office referred to in Article 120 (3). previous.

3. Upon receipt of the diligence, the head of the managing office shall arrange for the opening of the appropriate file, designating the instructor's effect.

The instructor may obtain the additional reports and actions he deems appropriate, and request from the managing centre the referral of the records of the alleged offenders, to the effects of an assessment of the repeated commission of infringements by any of those. In addition, when it considers appropriate, it shall transmit one of the samples taken to the Central Customs and Excise Laboratory for analysis, remaining in its custody.

4. The opening of the file shall be communicated to the Provincial Head of Traffic or to the Marine Command corresponding to the registration of the vehicle or the vessel, in order to ensure that the successive acquirers are aware that, resolution of the same, the sanction of the seal and immobilization may be placed.

5. After the previous proceedings have been completed, the pleadings shall be drawn up, which shall be notified to the persons responsible, and the file shall be made clear at the end of 15 days so that they may, in writing or in writing, bring the case to the fore. (a) the extent to which they deem appropriate to their right and provide the evidence they deem appropriate.

6. After the hearing, the instructor shall formulate and raise a reasoned proposal for a decision on the case, as to whether the facts proved constitute an infringement and, where appropriate, on the penalties to be imposed on each of the

i) the Commission's proposal for a Council Regulation (EU)

7. 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 place it at the disposal of the head of the management office for his/her immobilization and sealing, the operation of which will be given to the Provincial Traffic Headquarters or the Navy Command that 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.

8. Once the rulings have been established, the managing offices shall send the certified copy-management centre to the centre for constancy in the register referred to in Article 120 (4

.

9. The agreement of the head of the management office will be used in the economic-administrative way.

CHAPTER VIII

Tax on tobacco work

SECTION 1. NON-HOLD ASSUMPTIONS, EXEMPTIONS, AND RETURNS

Article 122. Destruction and denaturing of tobacco products.

1. The destruction and denaturing of tobacco products, in order to have the effects provided for in Article 57, paragraph 1 (a) of Article 61 and Article 64 (2), all of the Law, shall be requested from the managing offices corresponding to the tax factories or deposits.

2. The application shall state the reasons for the destruction or denaturing, the classes and quantities of work to be destroyed or denatured, and the procedure proposed for the practice of such destruction or denaturing. operations. Denaturing shall indicate the denaturant to be used and the industrial or agricultural purposes in which the denatured work is intended to be used.

3. The management office shall, where appropriate, authorise the destruction or denaturing, communicating it to the applicant and to the intervention service, in order to ensure that the operations are carried out by the applicant and that the appropriate measures are taken. justify the appropriate seats in the regulatory accounts.

4. The managing offices may authorise the destruction or denaturing of tobacco work, in existence in factories or tax warehouses, outside these facilities, where there are reasons which do not make it possible to carry out such work within the (a) the effects provided for in paragraph 1 above. In these cases, the destruction or denaturing shall also be carried out under the control of the intervention services.

5. Compliance with the above paragraphs shall not be necessary where the quantities to be destroyed or denatured, together with losses in the tax warehouse or factory, do not exceed the statutory rates of losses.

Article 123. Scientific or quality analysis.

1. The application of the exemption provided for in Article 61 (1) (b) of the Law shall be requested from the intervention service of the tax warehouse or factory, indicating in the application the centre where the analysis is to be carried out. nature of these and the class and quantity of tasks that need to be sent for the practice of the analysis.

2. The financial controller of the establishment shall, where appropriate, authorise the dispatch of the necessary tasks to be provided by means of a movement albaran referring to the authorisation granted.

3. Compliance with the above paragraphs shall not be necessary where the quantities necessary for the analysis, together with the losses incurred at the tax plant or warehouse, do not exceed the regulatory percentages of the losses.

Article 124. Recycling and destruction.

The application of the return benefit referred to in paragraphs (a) and (b) of Article 62 of the Act shall be carried out in accordance with the following procedure:

1. The owner of the tobacco work shall request the application of the benefit to the management office corresponding to the establishment where the work is located. The following points shall be included in the document:

a) Identification data of the applicant and the establishment where the work is located.

b) The class and quantity of tasks for which the return is requested.

c) Cause for which the work is requested to be destroyed or returned.

(d) Data relating to the supplier of the tasks 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, where appropriate, the work is returned, as well as the tax warehouse or factory to which it is intended to be sent, with the attachment of evidence of the conformity of the authorized warehousekeeper with respect to the return of the work.

(f) The procedure proposed for destruction, as well as where such an operation may be carried out.

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

3. The authorised warehousekeeper shall bear the tobacco entries in his stock records, justifying the seat with the agreement of the management office which authorised the refund. The depositary may deduct from the quota corresponding to the tax period in which the entry of the duties returned has taken place, the amount of the quota the refund has been agreed upon.

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

5. Where the destruction of the work has been chosen, it shall take place, once approved by the managing office, in the presence of the inspection services which shall instruct the relevant diligence. The managing office, if applicable, shall determine the fee to be paid and shall agree to pay.

Article 125. Exemptions and refunds in relation to Ceuta and Melilla.

1. The exemption provided for in Article 64 (5) (b) of the Law shall be justified by the copy number 3 of the accompanying document, which is due to the intervention of the Franco Territory which has been issued by the customs.

2. The refund provided for in Article 64 (6) of the Law shall be requested from the intervention of the Franco Territory which carries out the customs clearance, in accordance with the procedure laid down for the refund of excise duties on export assumptions.

SECTION 2. MANUFACTURE OF TOBACCO PRODUCTS

Article 126. Regulatory accounting.

The following books will be carried out in the tobacco factory:

1. Tobacco book in branch.

In-charge will be noted: date of entry, net weight of tobacco to 14 per 100 of uniform humidity, sender and locality.

The data shall record: date, net weight of the thread, classes and brands of tobacco products to which they are manufactured.

2. Tobacco work book.

Separate accounts shall be kept for each of the different types, classes and brands of tobacco products to be manufactured.

The charge shall be entered: the tobacco to be used for the processing process, with the expression of the date and the net weight of the tobacco.

In the data will be noted: the manufactured tobacco products, with the expression of the date, net weight and number of units of tobacco work obtained in this phase. Cigarettes shall be expressed in thousands of units, cigars and cigarillos in units and the bite and other work of tobacco in packaging units put up for sale to the public, according to net weight.

3. Warehouse book.

There will be as many accounts as tobacco products are manufactured, distinguishing by types, classes and brands.

In-charge will be noted: tobacco work tickets in storage, with the expression of the date of entry and quantity, in the units used in the data of the tobacco work book.

The data will be logged: the warehouse outputs, with the expression of the date of departure, quantity in the same units as in the position and reference of the document that covered the circulation, the recipient and the locality.

Article 127. Percentages of eligible losses.

A) For the purposes of Article 6 of the Act, the statutory percentages of losses shall be as follows:

7

4

	Percentage
1. Black cigarettes:
) Beat	6
6
c) Cigarette elaboration	7
2. Blonde cigarettes:
) Beat	6
4
4
d) Cigarette making	4
3. Cigars or cigarillos:
) Trip elaboration:
1. Unbeaten	30
2. Elaboration	9
b) Obtaining natural tobacco layers or sublayers	30
c) Obtaining layers or sublayers from homogenized tobacco	30

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.

SECTION 3 MANAGEMENT RULES

Article 128. Communications from manufacturers and importers.

1. Without prejudice to the provisions laid down in Article 3 of Law 38/1985 of 22 November 1985, and in its implementing provisions, tobacco manufacturers established in the Community or, where appropriate, their representatives or representatives in the Community, as well as importers from third countries, shall communicate before the managing centre the tasks to be placed on the market or imported into the internal territorial area.

2. In the communication referred to in paragraph 1 above, a description of the work shall be carried out, indicating work class, in accordance with the concepts defined in Article 59 of the Law, number of cigarettes, cigars or cigarillos, contained in each package, or net weight for the other tasks, mark, name of the manufacturer and country of manufacture. They shall also indicate in that communication the maximum selling price to the public which they have set for those tasks.

3. Where the abovementioned manufacturers or importers decide to amend the maximum prices fixed for the tasks they place on the market or some of the characteristics contained in the communication referred to in paragraph 2 above, they shall inform the manager center the modification before it takes place.

4. The managing centre shall assign a code to each class of work to be used, for identification, in stock records of factories, tax warehouses and warehouses.

TITLE II

Special tax on certain means of transport

Article 129. Prior recognition of non-attachment and exemption assumptions.

The application of the non-subjection cases referred to in paragraphs 7. and 8. of Article 65 (1) (a) of Law 38/1992 of 28 December 1992 on Excise Excise, and of the exemption cases to which they relate paragraphs (a), (b), (c), (d), (f) (i) and (k) of Article 66 (1) of the same Law shall be subject to prior recognition by the tax authorities in accordance with the provisions of this Title. The final registration of the means of transport shall be conditional upon accreditation to the competent body in respect of the registration of the prior recognition of the tax administration.

Article 130. Prior recognition request.

For the purposes of the foregoing Article, persons or entities to whose name the first final registration of the means of transport is intended to be made shall, in advance, submit to the Delegation or Administration of the State Administration of Tax Administration corresponding to its tax domicile, a document, subject to the model determined by the Minister of Economy and Finance, requesting the application of such assumptions. This document shall contain at least the name, tax identification number and tax domicile of the applicant, the class, trade mark and model of the means of transport to be registered and the case of non-attachment or exemption. recognition is requested.

Article 131. Documentation to contribute.

1. The document referred to in the previous Article shall be accompanied by a copy of the vehicle's technical inspection record, or in the case of vessels or aircraft, certifying its technical characteristics, issued by the seller and, in addition, cases, the following documentation:

(a) In the case of vehicles intended for use in defense, surveillance and security functions by the Armed Forces, by the State Security Corps and Forces, Autonomous Communities and Local Corporations; or by the Customs Safeguard, a declaration signed by the competent authority or authority to contract the acquisition of those, in which it is stated that such vehicles shall be used effectively for the functions indicated.

b) In the case of means of transport referred to in paragraphs (a), (b), (c), (f), (i) and (k) of Article 66 of Law 38/1992, of Excise Duty, the current receipt of the Tax on Economic Activities which accredit that the applicant performs the activity to which the means of transport is to be affected and which justifies the application of the exemption.

In the case of means of transport referred to in point (c) of Article 66 of the Excise Act, the documentation certifying that the applicant fulfils the necessary requirements shall be provided for exercise the activity of leasing of vehicles in accordance with the provisions of Law 16/1987 of 30 July, of Land Transport Management, and Chapter IV of Title V of its Rules of Procedure, approved by Royal Decree 1211/1990, of 28 September, and amended by Royal Decree 858/1994 of 29 April.

(c) In the case of motor vehicles which are registered in the name of disabled persons for their exclusive use, the certificate of disability or invalidity issued by the National Institute of Social Services or by entities competent managers.

By the tax administration itself, it will be verified, as a requirement for the recognition of the exemption, that at least four years have elapsed since the registration of another vehicle in similar conditions for the purposes of the application of the standard rate of value added tax or the enjoyment of the exemption in the excise duty on certain means of transport.

2. The managing bodies may require the submission of any other documentation to be carried out by the applicant on the basis of the non-attachment or exemption the application of which requests, as well as checks on the vehicles to be verified. the adequacy of the same to their destination or purpose.