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Royal Decree 258/1993 Of 19 February, Which Approves The Provisional Rules Of Procedure Of The Excise.

Original Language Title: Real Decreto 258/1993, de 19 de febrero, por el que se aprueba el Reglamento provisional de los Impuestos Especiales de FabricaciĆ³n.

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TEXT

Title I of Law 38/1992 of 28 December 1992 on Excise Duties establishes the legal framework for the regulatory of excise duties, adapted to the Community directives (including the Directive). 92 /108/EEC, of the Council of 14 December 1992) laying down the provisions necessary for the harmonization of this part of indirect taxation, in the light of the configuration of the European Economic Community as an internal market, from the 1 January 1993.

Paragraph 2 of the first paragraph of the aforementioned law provides that the statutory rules on excise duty, which are in force on 31 December 1992, will continue to apply as long as the Government does not approve the regulatory provisions for the development of such a law.

However, the profound change in the management of these taxes has introduced the new legal norm, makes it necessary to dictate in its development those precise regulatory norms to make possible the complete transposition to the Spanish positive law of the provisions contained in the Community directives on the subject matter and the adequacy of the tax management to the needs of the single market.

Accordingly, in agreement with the State Council, on the proposal of the Minister for Economic Affairs and Finance and after deliberation by the Council of Ministers at its meeting on 19 February 1993,

D I S P O N G O:

Article 1.

The Provisional Regulation of the Special Tax on Manufacturing is hereby approved as a single annex to this provision.

Article 2.

Not applicable, as regards the Canary Islands, Ceuta and Melilla, Articles 10, 11, 12, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25 and 32 of the said provisional Regulation and, in general, how many provisions of that Regulation The Regulation concerns the intra-Community movement of products subject to excise duty.

Article 3.

The rules of the Special Tax Regulation, approved by Royal Decree 2442/1985 of 27 December 1985, which do not object to the provisions of Law 38/1992, in this provisional regulation and in the Community regulations and directives in force on excise duties.

First transient disposition.

The exemptions in the international relations framework, as referred to in Article 6 of the provisional Regulation, which is approved as an annex, shall be applied in accordance with the procedure laid down in that Article when determined by the Minister. The Committee on Economic and Monetary Affairs and the Committee on Economic and Monetary Affairs and Until that time they can be applied in accordance with the rules in force prior to their entry into force, with the adjustments required for the new management of the oil sector.

Second transient disposition.

As long as the Minister of Economy and Finance does not establish the place, form, deadlines and forms in which the income of the tax liability is to be made, it will be carried out in accordance with the procedure in force before the entry into The provisional Regulation is hereby approved as an Annex.

Transitional provision third.

As set out in Article 28 (1) (b) and (c) of the provisional Regulation, which is hereby approved as an annex, it shall not be required until 1 July 1993.

Transitional disposition fourth.

The requirement for tax marks in the movement of cigarettes, as laid down in Article 33 of the provisional Regulation, which is approved as an annex, shall apply to the tasks which are manufactured, received from the territorial scope (a) a non-internal Community, or is imported, from the date determined by the Order in which the models of those tax marks are approved.

Transient disposition fifth.

The relationship referred to in Article 38 (2) of the provisional Regulation, which is approved as an annex, shall be submitted for the first time in April 1993 and shall include the data relating to the dispatch of the made during the first quarter of that year. In this period, the guidelines adopted by the Order of 27 December 1985 may be used to cover the internal movement of products with a view to the application of an exemption or a reduced rate by reason of their destination, and of imported products, in accordance with the provisions of Article 31 (1), but their data must be incorporated in the list referred to above in accordance with the model approved.

Transitional disposition sixth.

For the purposes of paragraph (a) of Article 69 of the provisional Regulation, which is hereby approved as an Annex, the validity of the authorisations for the application of the benefit of the refund of the hydrocarbon tax for uses other than fuel, fuel or lubricant, with effect until 31 December 1992, with the validity of those authorisations limited to the products covered by those authorisations, are included in tariff 1. of the Hydrocarbons Tax, as provided for in Article 50 (1) of the Law.

Transitional disposition seventh.

1. The B-diesel checks held by farmers and credit institutions for the entry into force of the Act may be used as a bonified gas-diesel during the year 1993.

2. Farmers who have already accredited to a financial institution their tax identification number on the occasion of the application for B-checks shall not be required to adhere to the identification label of that number when applying for the same number. Financial institution the issue of bonified gas-diesel.

3. Credit institutions may only include in the magnetic medium corresponding to the consumption of B-diesel produced in the fourth quarter of 1992, as referred to in the sixth paragraph of the Order of 16 April 1986, the information for cheques which have been delivered to them for payment before 1 January 1993 and those submitted for payment in the accounts where they are accompanied by a declaration signed by the holder of the credit account, proof that the cheque corresponds to the payment of diesel B supplied until 31 December 1992.

4. Stockists and retailers may request, for their stocks of gas oil B at the entry into force of Law 38/1992, the return of the quotas of the Tax on Hydrocarbons corresponding to the difference between the type For the purposes of this Regulation, the Commission shall, in accordance with Article 4 (1) of Regulation (EC) No 340/92, apply the following conditions: of the article

50 of that Law.

For the purposes of the preceding paragraph, such storekeepers and retailers shall submit a statement of liquidation, before the twentieth day following the entry into force of this Royal Decree, before the management office corresponding to the location of the establishment, understanding the following data:

a) Social name or reason, tax address and tax identification number (NIF). This data will be credited by the incorporation of the corresponding identifying label.

(b) The domicile of the establishment in which the stocks referred to in the following subparagraph are located, as well as, where applicable, the code of activity and the establishment (C.A.E.) of the establishment.

(c) Stocks, expressed in litres, of gas oils B and C which were found in the establishment at zero hours on 1 January 1993. Of the quantity in pesetas resulting from multiplying by 26,3 the number of litres of gas oil B, the quantity resulting from multiplying by 1 the number of litres of diesel C shall be deducted.

The positive amount resulting from these operations will be returned by the tax administration. In the practice of such repayment, the competent authorities of the tax administration may authorise the processing of collective repayment files in respect of applications whose characteristics they advise and, without prejudice to the rules In the case of refunds, the provisions of Article 8 (2) and (3) of the provisional Regulation, which is adopted as an Annex, shall apply. If the amount resulting from such operations is negative, the amount of the amount must be entered before the twentieth day following the entry into force of this Royal Decree by means of the current model for the income of the tax Hydrocarbons, photocopy of which, once said income has been completed, shall be joined to the declaration-settlement referred to in the preceding paragraph.

5. The provisions of Article 63 (8) of the provisional Regulation, which is hereby approved as an annex, shall be enforceable from the 15th day following the entry into force of this Royal Decree.

Transient disposition octave.

The provisions of Article 74 (4) of the provisional Regulation, which is adopted as an annex, shall not apply until 1 January 1994.

Final disposition first.

The Minister of Economy and Finance is hereby authorised to make the necessary arrangements for the development and enforcement of the provisions of the provisional Regulation.

Final disposition second.

This Royal Decree will enter into force on the day following its publication in the Official Journal of the State.

Given in Madrid on February 19, 1993.

JOHN CARLOS R.

The Minister of Economy and Finance,

CARLOS SOLCHAGA CATALAN

ANNEX

PROVISIONAL REGULATION OF SPECIAL MANUFACTURING TAXES

Chapter I. Common provisions.

Section 1. Common provisions.

Article 1. Concepts and definitions.

Article 2. Tax deposits.

Article 3. Tax warehouses.

Section 2. Structural elements.

Article 4. Accrual in self-consumption.

Article 5. Fiscal improvement.

Article 6. Exemptions in the context of international relations.

Article 7. Exemptions in victualling operations.

Article 8. General rules on refund of tax.

Article 9. Export refunds.

Article 10. Return by introduction into tax warehouse.

Article 11. Return by the system of guaranteed shipments.

Article 12. Return by the distance selling system.

Section 3. Suspensory regime.

Article 13. Discharge of the suspension scheme.

Article 14. Losses in internal circulation.

Article 15. Losses inside factories and tax warehouses.

Section 4. Intra-Community movement.

Article 16. Tax representative.

Article 17. Accompanying document.

Article 18. Obligations of the consignor.

Article 19. General obligations of the recipients.

Article 20. Reception in factories and tax warehouses.

Article 21. Introduction into reception depots.

Article 22. Reception by non-regulated operators.

Article 23. Procedure for guaranteed shipments.

Article 24. Distance selling procedure.

Article 25. Irregularities in the intra-Community movement.

Section 5. General management rules.

Article 26. General management rules.

Article 27. Code of activity and establishment.

Section 6 .. Control of tenure and movement.

Article 28. Permanent intervention.

Article 29. Movement regime.

Article 30. Circulation document classes.

Article 31. Accompanying documents.

Article 32. Simplified accompanying documents.

Article 33. Tax marks.

Article 34. Traffic albarans.

Article 35. Customs documents.

Article 36. Requirements for the issue and use.

Article 37. Nullity of documents.

Article 38. Obligations of the consignor.

Article 39. Obligations of the consignee.

Article 40. Road traffic.

Article 41. Movement by rail.

Article 42. Movement by sea and air.

Article 43. Circulation by fixed pipes.

Article 44. Target changes.

Article 45. Justification for movement and tenure.

Chapter II. Excise on Alcohol and Alcoholic Drinks.

Article 46. Exemption for obtaining vinegar.

Article 47. Returns.

Article 48. Excise duties on beverages

alcoholic. Special provisions for the Canary Islands.

Chapter III. Tax on Fermented Wine and Drinks.

Article 49. Fermented beverages.

Article 50. Establishments subject to control.

Article 51. Installation of factories.

Article 52. Specific obligations of manufacturers.

Article 53. Rules of movement.

Chapter IV. Intermedia Products Tax.

Article 54. Applicable provisions.

Article 55. Non-clamping assumptions.

Chapter V. Alcohol and Derived Beverages Tax.

rticle 56. Artisanal and harvester distillation schemes. Article 57. Denaturants.

Article 58. Partially denatured alcohol.

Article 59. Manufacture of alcoholic extracts and concentrates.

Article 60. Manufacture of medicinal products.

Article 61. Scientific research.

Article 62. Returns.

Chapter VI. Tax on Hydrocarbons.

Article 63. Conditions for the implementation of heading 1.4.

Article 64. Product exemptions tariff 2.

Article 65. Airworthiness to aircraft.

Article 66. Exemption from fuel supply for navigation.

Article 67. Exemptions for the production of electricity, rail transport and the construction and maintenance of ships and aircraft.

Article 68. Dredging operations.

Article 69. Returns for use other than fuel and fuel.

Article 70. Returns from gas oil to vessels.

Article 71. Returns for technological experiments.

Article 72. Declaration of small fabrications.

Chapter VII. Tax on Tobacco Labours.

Article 73. Destruction and denaturing of tobacco products.

Article 74. Communication of the maximum prices for tobacco products

Article 75. Scientific or quality analysis.

Article 76. Exemptions and refunds.

Chapter I. Common Provisions

Section 1. Common provisions

Article 1. Concepts and definitions.

For the purposes of this Regulation:

1. ('): documents relating to the movement of products covered by the special manufacturing taxes, other than the accompanying document, the simplified accompanying document, the tax marks and the customs documents.

2. : the territorial scope of the Community, excluding the internal territorial scope defined in Article 3 of Law 38/1992.

3. : The Customs and Excise Department of the State Tax Administration Agency.

4. (accompanying document): the document drawn up by Regulation (EEC) No Commission Regulation (EEC) No 2719/92 of 11 September 1992 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 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.

5. (simplified accompanying document): the document drawn up by Regulation (EEC) No 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.

6. : the procedure for the intra-Community movement of products subject to special manufacturing taxes, for which the tax has already been established in the Community's non-domestic territorial area, with a destination for a recipient authorised, either an employer who carries out, independently, an economic activity or a body governed by public law which makes it necessary for its needs, with the restrictions laid down in Article 63 of the Law, provided that such products are not sent or transported, directly or indirectly, by the seller or (a) the conditions and conditions laid down in this Regulation are met.

7. : Law 38/1992, of December 28, of Special Taxes.

8. : the unit of the tax administration, in the territorial sphere, competent for the management of special manufacturing taxes.

9. : the procedure whereby, on the basis of products subject to excise duty, received under suspension arrangements, they are obtained, subject to the conditions laid down in this Regulation. Regulation, compensating products which are subsequently to be exported, thus finalising the suspensory regime.

10. : products which are not subject to special manufacturing taxes, which are obtained, under suspension, by means of the tax improvement procedure.

Article 2. Tax deposits.

1. The managing centre may authorise persons who request it, the establishment of tax warehouses.

2. The average quarterly volume of outflows for a year, required for authorisation, shall exceed the following amounts:

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

b) Derived beverages: 25,000 litres of pure alcohol.

c) Intermediate products: 150,000 litres.

d) Wine and fermented drinks: 150,000 litres.

e) Beer: 150,000 litres.

f) Alcoholic Beverages together: The amount equivalent to 30,000 litres of pure alcohol.

g) Hydrocarbons: 500,000 kilograms.

(h) Tobacco Labors: The quantity whose value, calculated according to its maximum selling price to the public, is 400 million pesetas.

3. Tax warehouses may be authorised in facilities authorised to store goods in any suspensory customs procedure, in premises or areas eligible as temporary storage warehouses or in free zones and warehouses, provided that carry an integrated accounting control of the stored goods, which allows the customs and tax status of each of them to be known. In these cases, a single guarantee will be provided to meet the customs and tax debts which may be payable as a result of the activities carried out in the establishment.

4. The security required for the registration in the territorial register and the beginning of the activities of these deposits shall be required for the amounts shown below, calculated on the quotas corresponding to the annual average of the products entered in the establishment during the previous three calendar years. In the case of new installation deposits, the amount shall be fixed on the basis of the annual entries provided for. The guarantee shall be provided for a minimum of 10 million pesetas, except in the case of the exclusive storage of products for which a zero rate of duty is applicable.

a) Alcohol: 2.5 per 100.

b) Derivative beverages and intermediate products: 5 per 100.

c) Beer, wine and fermented beverages: 1 per 100.

d) Alcoholic Beverages together: 5 per 100.

e) Hydrocarbons and tobacco products: 1 per 1,000.

However, where the holder of the tax warehouse is also the manufacturer of the products introduced, the amount of the quotas taken as the basis for the determination of the guarantee shall be deducted from the excise duties for the manufacture of the products manufactured by that product which have entered the warehouse, provided that the holder accredits that the security provided in his condition as a manufacturer also covers the liabilities which may be derived the exercise of his activity as the holder of the tax warehouse. The managing centre may authorise the quota taken as a basis for the determination of the security to be deducted up to 80 per 100 of the quotas corresponding to the products introduced into the tax warehouse, manufactured by other depositaries. authorised provided that the security provided by the latter covers the liabilities which may be payable to the holder of the tax warehouse in relation to the products owned by such authorised depositaries or, where he is unable to (a) to determine in respect of which products the tax liability is payable, in relation to a the percentage of such products equal to that represented by the products owned by the guarantor authorised warehousekeeper, entered in the tax warehouse in the last quarter, in relation to the total of products entered in that period.

5. In each tax warehouse, a stock account must be kept in which the products covered by the Special Tax on Manufacture introduced into the tax warehouse are registered and they are paid. 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. In the cases referred to in paragraph 3 of this Article, this accounting shall be integrated into which it is carried, with the approval of the managing centre, with a single character for the control of all the goods stored.

Article 3. 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. He will accompany the paper a memory of the activity he plans to develop and a reasoned estimate of the segment of the market that he expects to attend.

2. To this effect, the establishment expressly authorized to receive, store and distribute, with the conditions laid down in this regulation, products subject to the special taxes of manufacture, with the tax due in the internal territorial area, albeit with the application of a reduced rate or an exemption scenario, by reason of the end to which they are intended.

3. 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. In these cases, a single guarantee will be provided to meet the customs and tax debts which may be payable as a result of the activities carried out in the establishment.

4. For the granting of the authorisation, the provision of a guarantee shall be a necessary condition in order to respond to the payment of the tax liability which may be required. The guarantee will be required for the amounts shown below, with a minimum of 5 million pesetas, calculated on the quotas corresponding to the annual average of the products entered into the establishment, with the benefits to which referred to in paragraph 2 above, during the previous three calendar years. In the case of new installation stores, the amount shall be fixed on the basis of the annual entries provided for.

a) Undenatured or partially denatured alcohol: 2,5 per 100.

b) Fully denatured alcohol: 1 per 100.

c) Derivative beverages and intermediate products: 5 per 100.

d) Beer, wine and fermented drinks: 1 per 100.

e) Hydrocarbons and tobacco products: 1 per 1,000.

However, where the holder of the tax warehouse is also the manufacturer of the products introduced or holder of the tax warehouse from which they are received, the amount of the quotas taken as the basis for the determination of the guarantee shall be deducted from the production of special manufacturing taxes corresponding to the products manufactured by that, or stored in the tax warehouse, which have entered the warehouse, provided that the holder is proof that the guarantee (a) to be provided in the form of an authorised warehousekeeper, also covers may be derived from the exercise of its activity as the holder of the tax warehouse. The managing centre may authorise the quota taken as a basis for the determination of the security to be deducted up to 80 per 100 of the quotas for products introduced into the tax warehouse by other authorised depositaries, provided that the security provided by the latter covers liabilities which may be payable to the holder of the tax warehouse in relation to the products owned by such authorised depositaries or, where it cannot be determined with for which products the tax liability will be payable, in relation to a percentage of products equal to that represented by the products owned by the guarantor authorized warehousekeeper, entered in the tax warehouse in the last quarter, in relation to the total of products entered in that period.

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 The corresponding reduced rates shall apply for the security.

5. 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 authorisation may be limited to a certain quantity, in which case the applicant shall designate the supplier (s) to be supplied.

6. 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 documents or documents which replace them in accordance with the provisions of this provisional Regulation.

7. The products entered in the tax warehouse with exemption from the tax will not be able to leave the warehouse more than with destinations for which the Law establishes such an exemption; likewise, the products entered with application of a reduced rate, will not be able to leave more with destinations for which such rates are applicable. The holder of the storehouse must satisfy these extremes, requiring, where appropriate, the display by the recipient of the documents proving such rights.

8. Products subject to special manufacturing taxes may not leave the warehouse, for the internal territorial area, more than for persons or establishments registered, where appropriate, in the territorial registers which have been assigned a code of activity and the establishment (EAC). However, products covered by the hydrocarbon tax may also be supplied from a tax warehouse to final consumers authorised to receive reduced-rate gas oil, aircraft and vessels, in accordance with the procedure laid down in Article 1 (1) of Regulation (EEC) No laid down in Articles 63, 65 and 66 of this provisional Regulation, as well as liquefied petroleum gases and products falling within tariff 2. of the Oil Tax, destined for retailers and final consumers.

9. The destination of the products lost during storage shall not be justified, provided that they do not exceed the statutory loss rates.

10. The tax warehouses shall be subject to control by means of the inspection system.

Section 2. Structural Elements

Article 4. Accrual in self-consumption.

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

Article 5. 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.

(c) Summary of the export 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 depositary.

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 within the Community's non-internal territorial area, this guarantee shall be valid for the purposes of the receipt of products under suspension as a registered operator or not registered.

3. The management office shall adopt the appropriate agreement, if necessary by proceeding to

to be entered in the establishment in which the products received under suspension arrangements are to be used, in the territorial register and for the issue of a supply authorisation under suspension 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.

Article 6. Exemptions in the context of international relations.

1. For the purposes of applying the exemptions referred to in Article 9 (1) (a), (b) and (d) of the Law, the Ministry of Economic Affairs and Finance, after the Foreign Affairs report, shall establish the modules for determining the quantities of products covered by the 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 they wish to purchase under the exemption, indicating the supplier company chosen. 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 having verified compliance with the conditions laid down in the respective international conventions, including, where appropriate, that 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 laid down 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 requirements foreseen, as well as the supplier company chosen. The managing centre shall issue the supply authorisation with exemption from the special manufacturing taxes, for the quantity appropriate to the justified consumption requirements.

3. The supply of the products referred to in the preceding paragraphs shall be made by the designated undertaking acting as the depositary of a customs warehouse or from a factory, tax warehouse or tax warehouse, in accordance with Community or No, of such products. The data seats of the stock accounts of the deposits shall be justified on the basis of the corresponding authorisations and copies of the accompanying document referred to in the following paragraph. The holders of such warehouses, warehouses or factories shall be responsible for the fact that the quantities supplied with exemption from taxes do not exceed those authorised.

Products will circulate from the depot to their destination covered by an accompanying document. The beneficiary of the exemption shall return to the supplier the copy No 3, after signing the certificate of receipt.

4. In the case of the supply of fuels falling within the scope of the hydrocarbon tax, the application of the benefit shall be effected by the refund of the taxes included in the price of fuels. acquired in accordance with the procedure laid down in the following paragraphs.

The acquisition of the fuels must be carried out by the use of credit, debit or purchase cards, the issue of which, for this purpose, has been previously approved by the managing centre. 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 fuel purchased must be charged to 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 8 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 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 paragraph 9 above. 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 shall be sent to the managing centre.

5. 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 paragraph 2 of this Article shall be followed. The supply of the fuels may also be made by the supplier by direct supply to the vehicles of the members of those forces or of the civilian personnel at their service; for this purpose, the command of the armed forces shall send the centre to the centre. manager, through the Ministry of Defense, a relationship of the beneficiaries and of the vehicles of their property, with the expression of names and surnames, numbers of the special cards of identification and registration of those vehicles. The supply of fuels shall be carried out in accordance with the procedure laid down in paragraph 4, to which effect the fuel supply entity shall be recorded in the ratio.

6. 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 quantity of fuel for which the right to return is recognized.

7. 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 4 and 5 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.

8. 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.).

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

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

9. 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.

Article 7. Exemptions in victualling operations.

in the case of the exemption referred to in Article 9 (1) (e) and (f) of the Law, in the case of excise duties on alcohol and alcoholic beverages and the tax on the Labours of the Tobacco, the destination shall be credited by the copy number 3 of the accompanying document, duly completed by the customs office which has controlled the operation. Box 4 of this document shall contain the code of this customs office and, in box 7.a, the expression .

Article 8. General rules on refund of tax.

1. In the cases referred to in Article 10 of the Law, the amount of the quotas to be returned shall be the same as that of the quotas supported. However, where it is not possible to determine exactly that 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.

2. 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.

3. 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. The refund of the tax, as definitive, shall be conditional upon such accreditation, at the request of the inspection services. This accreditation shall be carried out by:

(a) The invoice on the record of the tax impact, in the case of products purchased from a taxable person.

(b) the movement's or, where appropriate, the accompanying document, in the case of acquisitions within the internal territorial scope, other than those referred to in the preceding subparagraph.

(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 (a) the Community does not have to do so by means of any of the intra-Community movement procedures provided for in Articles 21 to 24 of this Regulation.

4. 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.

Article 9. Export refund.

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. Carried out by the customs office carrying out the export clearance of the checks relating to the class and quantity of goods exported, the managing office of the exporter's domicile shall carry out the return file and arrange for it, where appropriate, the payment of the corresponding quotas.

2. The refund application may not include the quotas for the Hydrocarbons Tax, the refund of which is provided for in paragraph (a) of Article 52 of the Law.

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 8 (1) of this Regulation apply.

Article 10. Return by introduction into 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 deposit for subsequent submission to an employer domiciled 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 area.

3. The output of the products of the tax warehouse shall be recorded in the accounts of the tax warehouse with reference to the seat of charge. The movement up to the destination indicated by the employer shall be covered by the accompanying document established for intra-Community movement under suspension arrangements.

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 date of departure of the establishment.

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

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, in the case of an unregistered operator.

e) The class and quantities of products sent from each of the headings of each tax, expressed in the units of each item, for which the refund 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 Article 8 (1) 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 the application of Article 8 (1), 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, the payment of the corresponding quotas.

Article 11. Return by the guaranteed shipping procedure.

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 the 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 headings of each tax, expressed in the units of each item, for which the refund 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 Article 8 (1) of this Regulation.

6. For the purposes of applying Article 8 (1), the operation giving rise to the right to return is deemed to be the payment or accounting fee, 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 the payment of the tax in the State of destination.

8. The management office shall decide on the return file by agreeing, where appropriate, the payment of the corresponding quotas.

Article 12. Return for the distance selling procedure.

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 consignments are to 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 date of departure of the establishment.

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

(d) Name, surname or social reason, domicile and, where applicable, the number of tax identification for the purposes of the value added tax of the consignee.

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 sent, including the CN code in which they are classified and the tariff and heading of the corresponding tax.

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 State of destination and reference of the voucher.

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 Article 8 (1) of the This Regulation.

6. For the purposes of applying Article 8 (1), the operation giving rise to the right to return is deemed to be the payment or accounting fee, 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 or commercial documents issued, the documents proving to have satisfied the tax within the internal territorial scope, 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, the payment of the corresponding quotas.

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 effected 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 to be paid.

Section 3.

Suspend Regime

Article 13. 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 well established 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.

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 contain the words 'Export outside the Community' together with the place of export; in box 4 of the repeated document the code of the customs office of export shall be entered. The customs office which the export office has carried out shall return to the authorized warehousekeeper the copy number 3 of the accompanying document, after the export licence has been completed with the customs indication and date of export.

3. In the case of export, for which the suspension scheme is to be completed, which have as their object products which have been circulated within the internal territorial scope using tax or recognition marks, it shall be a necessary condition for the discharge of the suspension scheme which such marks are used or destroyed, under the control of the tax administration, prior to the customs clearance of export.

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 5 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 which has carried out, proof that the compensating products have left the customs territory of the Community.

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 suspension scheme shall be credited by the authorised warehousekeeper. Copy No 3 of the accompanying document with 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 of the suspension shall not be considered to be completed without the 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 14 and 15 of this Regulation shall apply. regulation.

Article 14. 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 the accompanying and the resulting, either from the checks carried out in the course of the movement or from the certificate of receipt formalised by the consignee in that document.

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 which, in principle, shall be directed against the consignor.

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 if 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 the amount equal to the amount of losses exceeding that which would result from the application of 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 Law.

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 (a) to the extent that the regulatory percentage of losses is applied, will be integrated into the tax base.

Article 15. Losses inside 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 intervention service, will proceed to the regularization of its accounting, practicing the appropriate seat and giving account to the service of intervention.

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 in less, the corresponding settlement shall be applied and shall be punished as a serious tax infringement.

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 shall be the one that proportionally corresponds to the days of the intervening quarter.

5. When the accounting closure for the quarter is not expressly stated in the case of losses, it shall be deemed not to have been lost.

Section 4.

intra-Community circulation

Article 16. Tax representative.

1. Authorized depositaries, established in the non-internal Community territorial area, may designate in Spain a tax representative who shall have the status of a taxable person of the special manufacturing taxes, as a substitute for the (a) in respect of shipments made by their represented to a registered or unregistered operator within the internal territorial scope.

2. Employers established within the Community's non-domestic territorial scope who wish to send products subject to excise duty to persons domiciled within the internal territorial scope, by the sales system to distance, they must designate a tax representative who will have the taxable condition of these taxes, as a substitute for the taxpayer, with respect to the shipments effected by his represented.

3. The tax representative must be established in Spain and for the performance of his business he must register in the territorial register of the managing office corresponding to his address.

4. For registration in the register referred to in paragraph 1, it shall be necessary:

(a) The presentation of the document by which the authorised warehousekeeper or represented entrepreneur grants the representation. This document must include the name or social name of the representative, his registered office and his tax identification numbers for the purposes of the value added tax and, where applicable, excise duties.

(b) The provision of a guarantee amounting to 2,5 per 100 of the shares entered as a taxable person in the previous year, for the operations carried out under suspension arrangements in which it has intervened. In the case of new entries, the calculation shall be carried out on the estimated quotas, irrespective of their subsequent updating. In cases where the tax representative is authorised by the managing centre to provide a comprehensive guarantee to respond to shipments received in Spain by the distance selling system, the basis for the calculation of the guarantee shall be: also the fees paid in respect of this procedure.

(c) The enabling of a stock accounting system in which the transactions in which it intervenes are recorded, both under suspension arrangements and in the distance selling system. This record shall contain the following data:

1. The date of departure of the dispatch from the establishment of origin.

2. Movement procedure (suspension arrangements or distance selling).

3. Reference number of the accompanying document, for consignments under suspension arrangements, or invoice reference number or other commercial document, for distance sales.

4. Code of activity and the establishment of the receiving deposit, in the case of consignments to a registered operator or a code of the authorisation of receipt in consignments to an unregistered operator or the distance selling system.

5. Class, heading of the applicable tax and quantity of the products sent, expressed in the units indicated in the applicable headings.

6.

The date of receipt of the products by the recipient.

7.

Date of payment of the fees and reference to the payment document.

5. The tax representative may represent several authorised depositaries or distance sellers. In this case, the stock records referred to in paragraph 4 (c) of this Article shall separately reflect the seats relating to each representative.

6. The tax representative may not, under such a title, hold the products sent by his or her representatives; such products must be circulated directly, to the place of delivery indicated in the accompanying document or to the address of the recipient in the distance selling system.

Article 17. Accompanying document.

1. Intra-Community movement under suspension arrangements, including direct movement, by sea or air, between a port or airport within the internal territorial area and another port or airport situated within the Community territorial area (a) must be covered by an accompanying document, formalised by the authorised warehousekeeper of dispatch.

2. The reference numbering of the documents shall be independent and unique for each exit establishment, taking place sequentially, for calendar years, irrespective of whether they are administrative or commercial documents.

3. By way of derogation from paragraph 1 of this Article, the Minister for Economic Affairs and Finance may dispense with the obligation to issue accompanying documents, in the case of intra-Community movement by fixed lines and in those cases. other cases in which the use of such documents is deemed 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 Directive 92/12/EEC of 25 January February 1992.

Article 18. Obligations of the consignor.

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 Community non-internal.

2. Authorized depositaries who carry out expeditions with the destination referred to in the preceding paragraph 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.

(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 they can receive.

4. The address of the competent authorities in this field 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.

e) Immediately communicate to your management office, the changes made to the place of delivery of the products, as set out in Article 44 of this regulation.

f) Communicate to its management office, through the share of incidents approved by the Minister of Economy and Finance, before three months after the date of shipment of the products, the non-discharge of the Suspension for the failure to receive copy number 3 of the accompanying document with the requirements referred to in Article 19 (1) of this Regulation.

3. The provisions of the preceding paragraph shall be without prejudice to the authorised warehousekeeper's compliance with the other obligations required of him as a consignor of the movement document or as a manufacturer or holder of a tax deposit.

Article 19. General obligations of the recipients.

1. The addressees of products subject to excise duty, received under suspension arrangements from the Community's non-domestic territorial area, are obliged to submit, in the management office concerned, to 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.

2. 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.

3. By way of derogation from the preceding paragraph, the management office may, at the request of the parties concerned, authorise the obligation of submission of the relationship referred to in paragraph 1 to be replaced by the obligation to submit, within the 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 previous month.

4. 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. The copy number 4 shall be held by the managing office.

5. The addressees shall forward to the consignor, within a period ending on the 15th of the month following that of the receipt of the products, the copy number 3, completed and endorsed in the manner set out in the preceding paragraphs, for the purposes of discharge. of the suspension scheme in the State of origin.

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 places of reception, without prejudice to (a) the provisions of Article 22 (6), until the time of filing, in the management office, of the accompanying documents which have covered their circulation. This office may agree to the physical verification of the products received within a period not exceeding 24 hours from the time of submission, which shall notify the addressee by due diligence to be recorded in the copies 2 and 4 of the document; the consignee or the person who in his name presents the copies of the documents shall sign the notification in the copy number 4.

Article 20. Receipt in factories and tax warehouses. Authorised depositaries, holders of the factories and tax warehouses registered in the territorial registers of the managing offices, shall be considered as authorised to receive, in such establishments, products subject to excise duty of their own activity, under suspension arrangements, originating in the non-internal Community territory, subject to the conditions laid down in paragraph 3 of the Article 26 of this Regulation.

Article 21. Introduction into reception depots.

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 the territorial units of the managing offices for each of these deposits.

2. The registration shall be requested from the managing office, with the necessary condition for the performance of the performance of a guarantee in order to respond to the payment of the fees due on the occasion of the receipt of the products in the warehouse, as well as the sanctions which could be imposed for the exercise of the activity.

3. The amount of the security referred to in the preceding paragraph shall be equal to 2 per 100 of the contributions payable in the preceding year, in the case of alcohol or alcoholic beverages, or 0,5 per 1,000, in the case of hydrocarbons or tobacco, entered by the operator registered as a taxpayer, or, failing that, from which it is deemed to be payable in one year. In any event, the security shall be provided for a minimum of 5 million pesetas, except in the case of the receipt of products for which a zero rate of duty is applicable.

4. The average quarterly volume of products received under suspension arrangements for a year, required for authorisation, shall exceed the following amounts:

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

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

c) Intermediate products: 75,000 litres.

d) Wine and fermented drinks: 75,000 litres.

e) Beer: 75,000 litres.

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

g) Hydrocarbons: 250,000 kilograms.

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

5. 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 products.

6. 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 the following paragraph are met.

7. 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 being noted . This paragraph shall be without prejudice to the fulfilment of the obligations inherent in its status as a user of products with exemption from the tax.

8. The reception tanks shall be subject to inspection by means of the inspection system.

Article 22. Reception by unregistered operators.

1. Employers who wish to receive products subject to excise duty on a non-standard basis, under suspension of duty, shall, in the management office corresponding to their domicile, submit an application for each operation, subject to the model established by the Minister for Economic Affairs and Finance, stating the class and quantity of products to be received, the name, address and tax identification numbers, for the purposes of the Value Added Tax and, where applicable, excise duty, of the authorised warehousekeeper consignor. The application shall accompany the documentation necessary to prove its business status and, where appropriate, compliance with the obligations laid down by specific provisions. If a tax representative were involved in the transaction, their identifying data would be recorded. 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.

2. Together with the application referred to in the preceding paragraph, security shall be provided for an amount equivalent to the quotas for the products to be received. This guarantee is in response to the payment of taxes payable.

3. The managing office, after verifying 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 for Economic Affairs and Finance, of which deliver two copies to the applicant.

4. 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 box 4 of the accompanying document issued by the authorised warehousekeeper. This authorisation shall be valid for one year from the date of issue and may be extended, at the request of the employer, for a maximum period of six months. After the period of validity and, where appropriate, the period of validity of the extension, the guarantee shall be executed without the guarantee being cancelled by any of the procedures laid down in this Article.

5. In receipt of the products, the non-registered operator must present in the management office the accompanying document which covered the movement, as provided for in Article 19 of this Regulation.

6. The unregistered operator 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 at the managing office, at the disposal of the Tax administration, so that the checks it deems necessary may be carried out by the tax authorities, having the obligation to present the products as soon as it is required for this purpose. However, the management office may, at the request of the unregistered operator, authorise the departure of the products before the expiry of the period specified; this authorization shall be made on the basis of the documents in copies 2 and 4 of the accompanying.

7. The fees payable on the occasion of the receipt of each issue shall be entered, by means of self-clearance, in the place, form, time and form laid down by the Minister for Economic Affairs and Finance.

8. By way of derogation from the above paragraph, the products received may, in the place of delivery itself, be used for any of the purposes originating in the right to exemption from special manufacturing taxes, provided that they are complied with. the conditions laid down in this Regulation, in relation to the receipt of products with exemption from the tax.

9. For the cancellation of the guarantee provided, the unregistered operator 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 the accompanying document and the document proving that the tax was paid.

10. The guarantee shall also be cancelled, where the managing office has been notified of the withdrawal of the planned operation, returning the two copies of the receiving authorisation referred to in paragraph 3 above. (a) the declaration by the unregistered operator or the tax representative that the products included in the authorisation have not been received.

11. In the cases referred to in paragraph 8 above, the document certifying that the tax has been paid by a certified photocopy of the accounting document on which the goods are charged shall be replaced for the cancellation of the security. received.

12. The requirements set out in paragraphs 1, 2, 5, 7, 9 and 10 of this Article may be completed, rather than by unregistered operators,

by the tax representative of the authorised warehousekeeper.

13. In the cases referred to in the preceding paragraph, the managing centre may authorise, where a computerised procedure is used to enable effective centralised control, that applications for authorisation for receipt are submitted in the the managing office of the tax representative, whatever the place of delivery of the products.

Article 23. Procedure for guaranteed shipments.

1. Employers or bodies wishing to receive products subject to special manufacturing taxes, for which the tax has already been payable within the Community's non-domestic territorial scope, by the system of guaranteed shipments, they must submit, at the managing office corresponding to the place of receipt, an application, for each operation, subject to the model established by the Minister for Economic Affairs and Finance. This application shall include the class and quantity of products to be received, the name, the address and the tax identification numbers, for the purposes of the Value Added Tax and, where applicable, the excise duty, consignor. The application must accompany the documentation necessary to establish compliance with the obligations laid down by specific provisions.

2. Together with the application referred to in the preceding paragraph, security shall be provided for an amount equivalent to the quotas for the products to be received. This guarantee is in response to the payment of taxes payable.

3. The managing office, after verifying 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 for Economic Affairs and Finance, of which deliver two copies to the applicant.

4. 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 box 6 of the simplified accompanying document issued by the supplier.

5. Products received, the consignee 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 covering 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 differences in class and quantity, between the products entered in the document and those actually received. The managing office will return copies numbers 2 and 3, once visas for it with the sole purpose of crediting its presentation, retaining the photocopy presented.

6. The consignee shall keep the products received at the place of delivery set out in the accompanying document, within two working days of the presentation of the document in the management office, at the disposal of the administration. (a) to ensure that the necessary checks can be carried out by the Member State concerned, and that the products concerned must be submitted to them.

7. The fees payable, on the occasion of the receipt of each issue, 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.

8. By way of derogation from the above paragraph, the products received may, in the place of delivery itself, be used for any of the purposes originating in the right to exemption from special manufacturing taxes, provided that they are complied with. the conditions laid down in this Regulation, in relation to the receipt of products with exemption from the tax.

9. For the cancellation of the security provided, the consignee shall present in the management office the copy number 2 of the receiving authorization referred to in paragraph 3 of this Article and the document certifying that he has carried out the payment of the tax.

10. The guarantee shall also be cancelled, where the managing office has been notified of the withdrawal of the planned operation, returning the two copies of the receiving authorisation referred to in paragraph 3 above. (a) the declaration by the applicant that the products included in the authorisation have not been received.

11. In the cases referred to in paragraph 8 above, it shall be replaced for the cancellation of the security, the document certifying that the tax has been paid for a certified photocopy of the accounting document in which the goods are carried out received.

12. Employers who wish to provide other employers or bodies, resident within the Community's non-internal territorial area, products subject to special manufacturing taxes for which the tax has already been due internal territorial scope, with option to the subsequent return of the satisfied quotas, within the system of guaranteed shipments, will follow the procedure established in article 11 of this regulation.

Article 24. Distance selling procedure.

1. Persons wishing to receive products subject to special manufacturing taxes, by means of distance selling, must, by means of the tax representative established in Spain, be required to do so by the established employer. in the non-internal Community territorial area. 2. This tax representative shall meet the conditions laid down in Article 16 of this Regulation.

3. The tax representatives, in the distance selling procedure, must present, in the management office in which they are registered, an application, subject to the model established by the Minister for Economic Affairs and Finance, in which the the class and quantity of products to be received, the name, the address and the tax identification numbers, for the purposes of the value added tax and, where applicable, the excise duty, the issuing employer and the consignee. The application shall accompany the documentation necessary to establish compliance with the obligations laid down in specific provisions.

4. Together with the application referred to in the preceding paragraph, security shall be provided for an amount equivalent to the quotas for the products to be received. The managing centre may authorise the provision of a comprehensive guarantee amounting to 2,5 per 100 of the quotas corresponding to the annual average of the products received during the preceding three calendar years, within the Distance selling procedure. In the case of tax representatives starting their activity, the amount shall be fixed on the basis of the quotas provided for. This guarantee is in response to the payment of taxes payable.

5. The management office shall, after verifying that the security provided covers the amount referred to in the preceding paragraph or that the operation to be carried out is covered by the overall guarantee approved by the managing centre, shall issue a the approval authority, subject to the model approved by the Minister for Economic Affairs and Finance, from which he will deliver two copies to the applicant.

6. 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.

7. The products received by the consignee, the tax representative shall communicate to the managing office in which it is registered, the receipt and the place where the products are located.

8. The fees payable, on the occasion of the receipts which have taken place during each tax period, must be entered, by means of self-validation, in the place, form, time and form laid down by the Minister for Economic Affairs and Finance.

9. The income before the managing office shall be justified, the latter shall be subject to the cancellation of the non-global guarantees provided. The non-global guarantee shall also be cancelled, where the tax representative formally declares to the management office that he has withdrawn from any of the planned operations, with the specific reference to the authorisation of the receipt of such an operation, stating that the products have not left the establishment of origin.

10. 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 procedure laid down in Article 12 of this Regulation shall be followed by the procedure laid down in Article 12 of this Regulation, with a view to the subsequent repayment of the quotas. The application referred to in paragraphs 4 and 5 of that Article must be submitted even in the case of products to which a zero rate of duty is applicable.

Article 25. Irregularities in the intra-Community movement.

1. The determination of losses incurred in the course of intra-Community movement, for the internal territorial area, shall be determined in accordance with the rules laid down in Article 17 of the Law on Excise Duty and in this Regulation.

2. 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 corresponding tax liability shall inform the managing centre to inform the competent authorities of the exit State.

3. Where products sent from within the internal territorial area, to a place in the Community territory not included in that territory, do not reach their destination, the products referred to in Article 14 (4) shall be complied with. 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 exit set will instruct the corresponding

file, considering that the infringement or irregularity has occurred within the internal territorial scope, after four months from the date of shipment of the products and provided that within this period not sufficient evidence of the regularity of the operation or of the place where the offence or irregularity was actually committed shall be provided. 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.

4. 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 (a) settlement of the penalties applicable to them, where appropriate.

5. 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, the managing office in which the revenue was made shall agree to the refund of the tax.

Section 5.

General management rules

Article 26. General management rules.

1. The invoicing of the products covered by the excise duty, the rate of which is zero, shall not be subject to any impact.

2. In cases of urgency, duly justified, the managing offices may, on a provisional basis, proceed to the registration of persons or establishments and issue the corresponding card for a maximum period of six months, where no of the required documents have been submitted

for the registration or the inspection services report is not available.

3. 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. In such cases, the minimum annual average volumes of the required outputs for the authorisation of tax deposits shall be met.

4. The managing centre may authorise undertakings which are obliged to provide guarantees to several management offices to provide a comprehensive guarantee to the managing office corresponding to its registered office, provided that such guarantee is liable to the Tax payable in relation to the activities carried out in all its establishments.

5. There shall be no obligation to register in the territorial registers the goods stores which are the subject of special manufacturing taxes.

6. Alcohol factories with a daily production capacity of no more than 1,000 litres of pure alcohol and the tax deposits of alcohol and intermediate products are subject to non-permanent intervention.

Article 27. Code of activity and establishment.

1. The code of activity and the establishment (C.A. E) 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. In addition, where a person carries out 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 management office in whose demarcation the establishment is located.

b) Two characters that identify the activity that is developed in the establishment.

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 determine the digits and the identifying characters referred to in the preceding paragraph.

Section 6.

Control of tenure and circulation

Article 28. Permanent intervention.

1. In addition to the obligations inherent in the control systems under inspection and non-permanent intervention, the holders of alcohol factories with a daily production capacity of more than 1,000 litres of pure alcohol and of refineries Oil will be obligated to:

(a) Allow uninterrupted, material and documentary control of all input and output operations of first materials and other products and, in general, of all activity developed in the establishment. This obligation extends to the activities which may be carried out by persons other than their holder.

(b) To inform the intervention services of the entry of the first materials or products covered by the special manufacturing taxes entered into the establishment immediately after the entry into force of the said entry.

c) Communicate to the intervention services the outputs of products subject to the special manufacturing taxes to be carried out, under suspension arrangements, with exemption from the tax or with the application of a reduced rate, to the less two hours in advance. The communication shall contain the data relating to the consignee, the place of destination, the class and quantity of product to be sent, the means of transport to be used and the time of departure. If, before that time, it was decided not to carry out the intended operation, such a decision shall be communicated immediately to the intervention service.

(d) 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.

(e) To carry out 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.

(f) Adopt the control measures which the intervention services shall be deemed appropriate for the purposes of the preceding paragraph and provide all the information necessary for that purpose.

2. The management centre shall lay down the procedure to be followed in order to comply with paragraphs (b) and (c) of paragraph 1 of this Article, where the intervention services are not located in the establishment.

Article 29. Movement regime in the internal territorial area.

1. Products covered by special manufacturing taxes shall circulate within the internal territorial scope covered by a movement document, with the exceptions set out in the following paragraphs, in order to prove their legitimate interests. provenance. Such documents shall be submitted at the request of the officials of the Administration.

2. They shall not require a document to cover the movement of goods imported by private individuals for their own consumption in quantities not exceeding those permitted with exemption from taxes pursuant to the provisions of the Articles 21 and 61 of the Law, such as those acquired by individuals in the non-internal Community territorial area, as provided for in Article 16 (1) of the same legal text.

3. The issuing of circulation documents shall not be necessary in respect of deliveries by retailers to final consumers of:

a) Fully denatured alcohol, in quantity not exceeding 4 litres.

(b) liquefied petroleum gas, in cylinders with a net content not exceeding 40 kilograms.

(c) Querosine, in quantity not exceeding 20 kilograms.

d) Products included in tariff 2. of the Oil Tax.

4. 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.

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 manufacture, the invoice and arrival books of the goods, the roadmaps and other documents and supporting documents relating to the transport.

6. Without prejudice to national and Community provisions on customs procedures, products subject to special manufacturing taxes, whether from or outside the field, shall be deemed to be on the suspension of duty. Community territory, which circulates between the internal territorial area and the non-internal Community territorial area, through the territory of the European Free Trade Association (E.F.T.A.), under the internal Community transit procedure, using the single administrative document (D.U.A.).

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

8. Pursuant to Article 7 (10) of the Law, the managing offices may authorise the departure of products from the tax warehouse or factory, outside the suspensory regime, where reduced or presumed rates are not applicable. exemption based on the destination, by the route sales procedure, provided the following conditions are met:

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

b) The return to the source establishment must occur within the same day that the exit took place.

(c) The circulation 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, a delivery note must be issued, with the order of circulation, accrediting of the operation.

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

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

Article 30. 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 to the 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.

Article 31. Accompanying documents.

1. These documents shall cover the movement of products subject to excise duty on suspension, both in intra-Community and internal circulation. They shall also cover the internal movement of products with the application of an exemption or a reduced rate by reason of their destination, with the exceptions laid down in the following paragraphs, as well as the movement of goods. imported and released for free circulation, whatever the treatment with regard to the excise duty, from the customs office of dispatch to the place of destination.

2. In the case of fuel and motor fuel supplies to aircraft and vessels, from tax warehouses, tax warehouses and those supply points referred to in Article 70 of this Regulation, located at airports and ports, the movement shall be covered by proof of delivery or delivery receipts as set out in Articles 65 and 66 of this same text, including when to supply the aircraft or craft, fuels or fuels they are to be circulated by road or by sea or inland waterway by a distance not exceeding 50 kilometres. In these cases, it will be stated in the commercial documents or delivery receipts cited the route to be carried out, the time of departure and the time required for the arrival to destination.

3. The circulation of products covered by tariff 2. The Tax on Hydrocarbons from the tax warehouses, with exemption from the tax, will be covered with circulation.

4. In the case of a movement referred to in paragraph 1, an administrative or commercial accompanying document may be used; however, in the case of imports, an accompanying document shall always be issued. administrative.

5. The managing centre may authorise, where the accompanying documents are used to cover internal movement, that certain boxes in the document are no longer completed.

6. Pursuant to Article 7 (10) of the Law, the managing offices may authorise the subsequent issue of the accompanying documents in the case of sales on the route of goods subject to tax. Special manufacturing applications with reduced rates; such documents may globalize the data corresponding to the operations carried out during a calendar month. The authorisation of this simplified procedure is subject to compliance with the following obligations:

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

b) The return to the source establishment must occur within the same day that the exit took place.

(c) The circulation 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, a delivery note must be issued, with the order of circulation, accrediting of the operation.

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

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

g) In the accompanying document, it will be stated that these are products delivered by the en route sales procedure and reference will be made to the delivery notes that documented the deliveries made in their day.

7. The procedure laid down in the preceding paragraph shall apply, where appropriate, to the outputs of products from tax warehouses with reduced rates.

Article 32. Simplified accompanying documents.

These documents will cover the intra-Community movement of products subject to excise duty, by the procedure of guaranteed shipments. In these cases, a simplified administrative or commercial accompanying document may be used.

Article 33. Tax marks.

1. Containers of up to three litres of capacity, containing derived beverages and packaging containing cigarettes, put up for sale to the public, shall be provided with the corresponding pre-tape of movement, except where (a) to be outside the internal territorial

In the case of cigarettes, the pre-tapes will be incorporated into the packaging that constitutes a unit of sale for the consumer so that they cannot be detached before the consumer makes use of the work, placing below the the transparent or translucent envelope which, if any, surrounds the package.

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 the case of containers of derived beverages, the precribbons shall adhere to their plugs or closures, in such a way that they cannot be opened without breaking them.

3. By way of derogation from the above paragraph, the managing centre may authorise, in the case of drinks containers derived from a pure alcohol content which, due to its limited use, significantly decrease the chances of fraud, which The pre-tapes are replaced by unnumbered stamps which may be printed on the labels or counter-labels of the containers. The printing of the stamps must be carried out, in any case, by the National Currency and Timbre Factory.

4. The Minister for Economic Affairs and Finance may authorise the provision of the necessary guarantees to be replaced by other tax marks.

5. The supply of pre-tapes to the managing offices shall be made through the management centre, upon request of the same, 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 pre-tape orders, in writing subject to the model approved by the Minister for Economic Affairs and Finance, to the managing office in which the establishment is registered. are to 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.

7. The delivery of pre-tapes shall be made provided that the provision of guarantees is complied with.

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. In the Customs of Import, which will supply the necessary ones.

2. At destination. 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. 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 fixed 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. That period may be extended for a period not exceeding 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 factory or tax warehouse, 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 No 3. paragraph (a) of this paragraph. If, on the expiry of that period and, where appropriate, their extension, the import or refund has not occurred, the guarantees provided shall be carried out.

10. In the case of receipt of derived beverages or cigarettes from the Community's non-domestic territorial scope, suspension arrangements, or the procedure for guaranteed consignments, the provisions laid down in subparagraph (b) shall apply. (a) the date of receipt of the documents by the managing office in which the copies of the accompanying documents are to be presented on the occasion of the reception.

11. In the case of receipt of derived beverages or cigarettes from the Community's non-domestic territorial scope, the pre-tapes must be placed at source by the distance selling procedure, the pre-tapes being delivered to the the tax representative of the managing office in which he is registered, with the guarantee that he has provided.

12. In the case of pre-tape counts in factories, tax warehouses and packaging plants, which shall be carried out by class of effects, the inuse and the low in the books of all those presented for intervention shall be accepted as impaired, proceeding to its destruction. This operation must be carried out at least once a year and the corresponding diligence shall be extended, with the reduction of 0,5 per 1,000 of the pre-tapes used as justified, even if they cannot be submitted for destruction.

Article 34. Traffic albarans.

1. The movement of goods subject to excise duty, where the issue of accompanying documents is not required, or circulated to a customs document, shall be covered by a movement order.

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 model and shall consist of at least original and matrix; the following particulars shall be entered in them: name, address, tax identification number and, where applicable, C.A.E. of the consignor and the consignee, class and quantity and, where applicable, the graduation of the product, as well as the date of dispatch.

Article 35. 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 the rules of each tax, the debit heel by verbal declaration shall cover the movement of the imported goods in cases where, as provided for in the customs legislation, the import is formalise in that document.

3. In the cases referred to in Article 29 (6) of this Regulation, the following shall be complied with:

(a) Box 33 of the D.U.A. shall be supplemented by the CN code.

(b) Box 44 of the D.U.A. must clearly indicate that the products are subject to excise duty.

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

(d) A copy of the specimen number 5 of the D.U.A., duly visada, shall be sent to the consignor by the recipient of the products.

Article 36. Requirements for the issue and use.

1. The accompanying documents referred to in Article 30 (a) and (b) shall be numbered sequentially for calendar years; the numbering shall be unique for all these documents. The movement albarans shall also be numbered sequentially for calendar years, with a numbering independent of that relating to the accompanying documents. Documents must be signed by the consignor or per person by the authorized person; this requirement shall not be required in the case of the issuing of documents by computer procedures, authorized by the managing office.

2. In the case of administrative accompanying documents issued for the purpose of release for free circulation, the reference number shall be used as a reference number for the D.U.A. with which the customs clearance has been formalised.

3. An accompanying document can comprise up to three different product categories, provided that:

a) Be sent to the same recipient.

(b) Are intended for the same establishment.

c) 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 products falling within the objective areas of any of the relevant excise duties may be included in the same accompanying document.

d) The target establishment is identified with a single C.A.E., in the internal circulation assumptions.

4. The accompanying documents shall include the time of departure from 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.

5. Transport shall be understood as being carried out by the ordinary route without interruption. Where this does not occur, the accompanying documents should be entered in the accompanying documents and the planned interruptions, with the duration of the transport fixed in accordance with these circumstances.

Article 37. Nullity of documents.

The circulation documents will be valid in the following cases:

1. When their contents do not match in class or quantity with the goods transported.

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.

3. Where the documents are amended, interlinked, scraped or added, or do not correspond to the regulations provided to the sender.

4. Where the document does not have the signature of the consignor, without prejudice to Article 36 (1).

5. When the vehicle is in circulation 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.

Article 38. Obligations of the consignor.

1. 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.

2. The consignors of accompanying documents shall deliver in the management office corresponding to the establishment of exit of the products covered by the special manufacturing taxes a relationship, subject to the model approved by the Minister. Economic and Financial Affairs, summary of documents issued during each week. This relationship shall be submitted within the week following that to which the data relate.

3. By way of derogation from paragraph 2 above, 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 referred to in that paragraph, be 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 month before, in the form determined by the managing centre. Such a centre may authorise, where the consignor is the holder of several establishments, that a single comprehensive magnetic medium of the data relating to the documents issued from all establishments is presented.

Article 39. Obligations of the consignee.

1. The addressees of products subject to excise duty, the movement of which has been covered by an accompanying document, shall be obliged to formalize the certificate of receipt provided for in those documents, with express reference to whether there is conformity, in class and quantity, between the products received and those entered in the document, or, if not, the existing differences.

2. In the cases of internal movement under cover of accompanying documents, the consignee shall return to the consignor the copy number 3 of the accompanying document, after the receipt certification has been formalised, within the two working days following receipt of the products.

3. 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.

Article 40. 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 are to take place, in accordance with Article 36 (5), the driver of the vehicle shall bear a 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 break.

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 The Customs Surveillance Service or the competent authorities in the field of traffic, who shall take action on the document, including the cause of the interruption and the duration of the interruption.

6. Where a change in the means of transport is used, the data relating to the new means of transport, as well as the place, date and time at which 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 goods are transported, the unloading and subsequent loading of the products is carried out at 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 load, is treated as rail transport as referred to in the following Article.

9. In the case of circulation not covered by the document provided for in this Regulation or where it is not considered valid, 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.

Article 41. 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 discharge 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 had to carry out the complementary route to the final destination, using several means of transport, the employee of the railway company will retain

the copy of the accompanying document in which it shall record the transshipment operations being 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 period granted for transport.

Article 42. 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 43. Circulation by fixed pipes.

In the circulation of products subject to special tax for fixed pipes, the consignor shall send the copies of the circulation documents to the consignee on a daily basis.

Article 44. 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.

2. Where a partial delivery takes place, the consignee shall complete the movement document, certifying the quantity 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.

3. In the case of an issue with a number of addressees, the quantity of the 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.

4. 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 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 must ensure that the product with reduced-rate application can be delivered to the new consignee or the new place of delivery, in accordance with the provisions of this Regulation.

(c) If these are operations under suspension or which benefit from the application of any of the exemption scenarios, the consignor shall request the change of the consignee, his management office, the person concerned. the place where the products are located when the change or the intervention service of the establishment where the products were originally consigned is decided. The office authorising the change shall take over the space for the purpose of the accompanying document and may authorise the consignor or his representative to take the document, quoting the reference and date of the document. authorisation. Where this office is not the office of establishment of origin, it shall send the latter photocopy of the authorization granted.

5. In the cases of intra-Community movement and in those referred to in paragraph (c) of the preceding paragraph, the authorised warehousekeeper or his representative may modify the place of delivery of the products by taking the boxes B of the accompanying documents and immediately giving an account of the modification to its management office.

6. 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 or within the tax warehouse or warehouse. twenty-four hours after the modifications have been made, either of the quantity delivered, either of the consignee or of the place of delivery. At the same time, it shall carry out the regularisation seats in its stock records. Where the amendments concern operations the movement of which has been covered by accompanying documents, a copy of that part of the incident shall be forwarded to the managing office in whose territory the establishment is registered. Output.

Article 45. Justification for movement and tenure.

1. The movement and possession of products subject to special manufacturing taxes, for commercial purposes, must be covered by the documents established in this regulation to prove that the tax in Spain has been satisfied, or be placed under suspension or under a system of intra-Community movement outside the suspensory system.

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 laid down in Article 15 (8), (9) and (10) of the Law.

3. The suspension of the suspension arrangements for products subject to excise duty shall be credited by the corresponding seat in the accounts of the tax warehouses or factories in which they are located. The movement under suspension shall be credited by the appropriate accompanying document.

4. The accreditation of the products covered by the excise duty on manufacture is covered by an intra-Community movement procedure outside the suspensory system, and shall be carried out by means of the document concerned. simplified accompanying measures, in the case of movement by the procedure of the guaranteed consignments, or by a copy of the approval authority referred to in Article 24, with the due diligence of the tax representative who has (a) the reference to the payment of the tax, in the case of the payment of the tax, movement by the distance selling procedure.

5. Payment of the tax within the internal territorial scope shall be credited by:

(a) The invoice on the record of the tax impact, in the case of products purchased from a taxable person.

(b) The accompanying document issued in the import cases.

(c) The documents proving the payment of the tax, in the case of holding by taxable persons after the suspension of the suspension regime.

(d) The circulation apbaran as set out in Article 34, in the case of acquisitions other than those referred to in paragraphs (a) and (b) above.

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 33, where the quantity held or in circulation does not exceed 800 cigarettes or 10 litres of derived beverages.

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

Chapter II

Special taxes on alcohol and alcoholic beverages

Article 46. 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 form, they shall indicate the class of products covered by the taxes they wish to receive.

2. The management office shall issue, where appropriate, the relevant supply card, which is necessary for suppliers to supply alcohol or alcoholic beverages, as specified on the card, with the application of the exemption provided for in the Article 21 (1) of the Law.

3. For the issue of the card referred to in the preceding paragraph, it shall be a condition that a guarantee is provided for an amount of 2,5 per 100 of the quotas corresponding to alcohol and alcoholic beverages received in the previous year or, in its defect, of the quantities to be received in one year.

4. In these industries, a manufacturing account must be taken, the charge of which will be the alcohol and alcoholic beverages received and the alcohol and alcoholic beverages used and the vinegar obtained.

Article 47. Returns.

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 the production of flavourings for the manufacture of food and alcoholic beverages or of food stuffed or other, subject to 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 report.

3. 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 Description of the changes to be made.

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 approval number 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 quotas to be returned.

Article 48. Excise duties on alcoholic beverages. 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 clearance shall be carried out by the customs office of arrival, at the time of the release for consumption, in the form and time limits laid down, in general, for the customs debt.

2. 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.

3. The refund referred to in paragraphs (a) and (b) of Article 23 (10) of the Law shall be applied for from the customs office of exit, in accordance with the procedure laid down for the refund of excise duties on export cases.

Chapter III

Wine tax and fermented beverages

Article 49. 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. 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 of the drink resulting does not exceed 14 per 100 vol.

Article 50. Establishments subject to control.

1. They will be subject to control:

(a) Wine-producing wineries and other fermented beverages which will be considered as factories for the purposes of this Regulation.

b) Tax deposits, and

c) The storerooms.

2. The control in the factories and tax warehouses shall be carried out under non-permanent intervention arrangements and in other establishments under inspection.

3. Factories and tax warehouses must be registered in the territorial register.

Article 51. Installation of factories.

1. The storerooms attached to 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, provided that are located within the same province and are not carried out in the same province.

2. In the cases referred to in the preceding paragraph, upon request for registration in the register of the working winery, the documentation relating to the auxiliary stores shall be submitted.

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

Article 52. Specific obligations of manufacturers.

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

1. The first factory-entry materials 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 management 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 shall be entered in the factory, with indication of their origin. In the data, the first materials used daily in the elaboration process will be recorded.

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

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 the products existing in the auxiliary stores 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 kept under Community and internal rules on the common organisation of the market. in the wine sector.

Article 53. Rules of movement.

1. In addition to those laid down in general, the documents laid down by Community and internal rules relating to the common organisation of the market in wine shall be taken into account in order to protect the circulation of the products covered by this market.

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 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.

Chapter IV

Intermediate product tax

Article 54. Applicable provisions.

As long as you do not object to the law and this regulation, it will be applicable to the management of this tax as set out in Articles 2, 8, 9, 10, 11.1, 12 and 13 of the provisional Regulation for the implementation of the Tax on alcohol and beverages derived from special mistels and wines, approved by Royal Decree 154/1987 of 23 January 1987, for which the additional twenty-second provision of Law 21/1986 of 23 December 1986 on Budgets is developed State generals for 1987.

Article 55. Non-clamping 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 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 not been entered into the intervention services, 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 may not be effected under suspension arrangements.

Chapter V

Alcohol and Derived Beverages Tax

Article 56. Artisanal and harvester distillation schemes.

1. For the purposes of this Article:

a) : the spirit to which the reduced type of the is applied.

b) : the grape caterpillars from which the is obtained.

c) : Derived Beverage circulation pretapes, specially established to protect the circulation of the from the factory in which it was obtained to the address of the harvester.

2. Installation of the production apparatus:

(a) The premises where the distillation apparatus is installed shall be considered as a beverage plant derived from direct distillation under the non-permanent intervention arrangements provided for in the Article 17 of the Special Tax Regulation, approved by Royal Decree 2442/1985, except as provided for in paragraphs 2, 3 and 4 thereof.

(b) 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 local 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.

(c) Notwithstanding the provisions of the preceding subparagraph, the distillation apparatus which, at the date of entry into force of this Regulation, is deposited, under the control of the Administration, in premises which meet the conditions laid down in this Regulation. laid down in that point, shall be deemed to be mounted on fixed locations where the following requirements are met:

1. That the craft distiller holder of the apparatus subscribes, before the managing office, a commitment of absolute immobilization of the same.

2. The apparatus is subject to a masonry work in such a way that such attachment can be sealed, at least during periods of inactivity.

(d) No alcohol or derived beverages from other establishments may be introduced into the factory.

3. Registration in the territorial register:

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

(b) 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 the enabling of the regulatory books. corresponding.

4. Authorization to distill:

(a) 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, in which they shall be Record the following data and circumstances:

1. Quantity and class of first material to be used, with indication of their actual alcoholic strength by volume, by recording, where appropriate, the separately from the rest of the first materials.

2. Period for which authorization is sought 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.

b) When distilled , a relationship, subject to model, of the harvesters for which those are distilled must be joined.

(c) The application for authorization, in which the entry of the quota corresponding to the first rate of the artisanal distillation scheme shall be made, shall be submitted directly to the management office.

at least 72 hours in advance at the time of the start of the operation. At the time of filing, the first subjects covered by the application must be manufactured and appear in the corresponding book.

(d) 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.

e) On the date indicated in the application for the commencement of distillation operations, the craft distiller may proceed to the unsealing of the apparatus.

(f) The period authorised for distillation shall be completed, the intervention service shall be sealed from the apparatus and shall be kept on record by means of due diligence.

5. Regulatory accounting:

Craft distillers will be required to take the following books:

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

(b) Book of spirit, the charge of which shall be constituted by the daily obtained and in the date of which the salid spirits of the factory shall be recorded, with due separation according to their tax treatment.

6. Circulation:

(a) The movement of the spirits obtained shall be governed by the provisions of this Regulation, without prejudice to the provisions of paragraphs (c) and (d) of this paragraph.

b) Craft distillers may not issue accompanying documents. Where the spirits are required to circulate under these documents, they shall be issued by the management office at the request of the craft distiller.

(c) Regardless of the requirements to be met in the field of health and labelling, the spirits shall be manufactured in containers of a capacity not exceeding three litres, except where they are intended directly to the export, to a derived beverage plant or to an independent bottling plant, in which they may circulate in any packaging sealed by the sender.

(d) The harvester spirits shall be packed in bottles of one litre of capacity which shall be attached to the corresponding and shall not circulate more than from the factory in which they have been obtained to the home of the harvester.

7. Pretape delivery:

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

1.

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.

2. 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 caterpillars of the application for authorisation.

(b) The management office shall deliver the necessary pre-tapes to protect the circulation of the derived beverages which make up the taxable amount of the tariff 2. of the regime, as it is deduced from the book of spirit. For this delivery it is necessary for the craft distiller to provide a guarantee equal to the amount of the quotas corresponding to that base.

8. Settlement and payment:

(a) Prior to the presentation to the managing office of the application for authorization referred to in paragraph 4 of this Article, the craft distiller shall make the payment of the fee corresponding to the tariff 1. of the regime.

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

9. Tax refund:

(a) Craft distillers who wish to use the beverages 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.

(b) The managing 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.

c) Beverages 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 drinks being sent.

(d) Once received by the craft distiller the copy number 3 of the accompanying document with the certificate of receipt at the factory of destination, it shall present it in the management office for the discharge of the file. The office shall determine the fee to be paid and shall order its payment.

Article 57. Denaturants.

For the purposes of Article 20 (2) of the Law and until the new denaturants are approved, the consideration of denaturing of the new denaturants is maintained by those approved by Article 47 (1) and (2). of the Special Tax Regulation, approved by Royal Decree 2554/1980 of 4 November 1980, as well as by the Order of 23 December 1980, without the latter being attached to a certain use. In the case of intra-Community movement, they shall be regarded as denaturing those approved as such in the Member State of origin.

Article 58. Partially denatured alcohol.

1. The Minister for Economic Affairs and Finance shall authorise the denaturing substances which may be used, in general, for the partial denaturing of the alcohol which is carried out in compliance with the provisions of this Article.

2. 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.

3. The management centre shall decide on the request, authorising, where appropriate, the use of the substances proposed as denaturants.

4. 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 2 and 3 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, they shall contain the name or social name and the tax identification number of the supplier they have chosen, as well as the C.A.E. of the tax warehouse or factory from which the supply is to be made.

5. 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 Article 39, or Article 23 (6) of the Law.

6. 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.

7. The partially denatured alcohol shall be circulated directly from the supplier's establishment on the supply card to the destination. However, the management office of the establishment of destination may authorise the partial denaturing of the alcohol to be carried out at the establishment of destination; such authorization must be communicated to the management office for the supplier establishment.

8. In the case of intra-Community movement, the alcohol may be denatured at source, with the denaturants referred to in this Article or not denatured. In the latter case, when the reception office is notified to the management office, that circumstance shall be recorded, the management office taking the necessary measures for the control of denaturing, which must be carried out in the establishment of destination or another proposed by the recipient and authorized by that office.

9. 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.

10. In the establishment where the partially denatured alcohol is used, an account shall be taken in which, on a daily basis, the alcohol received and in the data used shall be recorded in the charge.

Article 59. Manufacture of alcoholic extracts and concentrates.

1. Manufacturers of alcoholic extracts and concentrates must be registered in the territorial register irrespective of the manufacturers of derived beverages.

2. 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. The finished product account shall be counted separately for products containing a u or

a) class of alcohol; in the case of products containing non-denatured alcohol, the departures under suspension or exemption from the duty on which they are applied shall be laid down in a differentiated manner, by stating the movement document issued.

3. 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 the denaturants specially approved for this purpose shall be carried out in the presence of the intervention service which shall extend the appropriate diligence to justify the said accounting entry.

4. These manufacturers must provide a guarantee of the amount established for the manufacturers of derived beverages.

Article 60. Manufacture of medicinal products.

1. The holders of pharmaceutical laboratories which require non-denatured alcohol for the manufacture of medicinal products must apply for 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 statement of the processes in which the alcohol is involved, as well as of the medicinal products resulting from these processes, indicating the number of records corresponding to them as specialities. pharmaceutical.

2. The management office shall process the file, where appropriate, by issuing an alcohol supply card authorising the purchase of non-denatured alcohol with exemption from the tax. 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.

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 61. 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.

Article 62. Returns.

1. The application of the right to return, as 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. 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 Description of the changes to be made.

(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 management office shall process the applications submitted and shall, where appropriate, arrange for the payment of the fees to be returned.

2. The application of the right to return referred to in paragraph (b) of Article 43 of the Law shall be carried out in accordance with the following procedure:

(a) The owner of the derived drinks will apply for the benefit to the managing office corresponding to the establishment where the drinks are located. The following points shall be included in the document:

1. Identifying data of the applicant and the establishment where the derived beverages are located.

2. Quantity of derived beverages for which the refund is requested, with the expression of its volume in litres and its actual alcoholic strength by volume.

3. This is why the aforementioned drinks have ceased to be suitable for human consumption.

4. Details of the supplier of the drinks and the date on which they were acquired, with photocopies of the corresponding circulation document and the invoice being attached.

5. Identifying 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, including the accompanying document certifying the conformity of the authorised warehousekeeper with respect to the return of the drinks, and

6. The procedure proposed for the destruction, as well as the premises in which such an operation may be carried out.

(b) 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 factory or tax warehouse specified in the application, determining the quota to return. This authorisation shall give the management office concerned to the establishment of destination.

(c) The authorised warehousekeeper shall bear the entries in his stock records, justifying the seat with the agreement of the management office which authorised the return. The depositary may deduct from the quota corresponding to the tax period in which the entry of the returned drinks took place, the amount of the quota the refund has been agreed upon.

(d) The authorised warehousekeeper shall make the amount of the refund effective, to the applicant for the refund.

(e) 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 appropriate, shall determine the fee to be paid and shall agree to pay.

Chapter VI

Hydrocarbon Tax

Article 63. Conditions for the implementation of heading 1.4.

1. The application of the reduced rate set out in heading 1.4 of tariff 1. The tax is conditional on the use of gas oil, subject to the conditions laid down in this Article.

2. For the purposes of this article, it is understood by:

(a)

: credit, debit or purchase cards, the issue of which has been previously approved by the managing centre. Compliance with the following conditions shall be required for approval:

1. They may only be used for the purchase of gas oil with reduced rate.

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 the payments made by their use should be identified.

5. Fertilisers may be made only in the accounts opened in the name of those retailers who have registered their registration in the territorial register, as provided for in paragraph 3 of this Article. The payment notifications shall clearly show that they correspond to transactions paid by the subsidised tarjeta-diesel.

6. The card issuing entity must be able to comply with the requirements of paragraph 15 of this Article.

The applicant shall adhere to its identification label of the tax identification number, in the model of the issuance application that the entity has established.

(b)

: the fuel checks in which the expression 'bonified gas oil' is shown, with outstanding characters. This cheque may only be used as a means of payment for the purchase of diesel with reduced rate application 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 in 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.

3. Retailers wishing to market gas oil with reduced rates must apply from the managing office concerned for each establishment; the office shall register in the territorial register within the framework of the activity. corresponding.

4. Final consumers of gas oil in the uses provided for in Article 54 (2) of the Law and, in general, for uses other than those of fuel, must apply for registration as such in the managing office corresponding to the place where they are to be consumed, when they purchase diesel for one of the procedures established for intra-Community circulation or by means of import; the office shall, where appropriate, issue the corresponding registration card.

5. The condition of the tax warehouse or retailer authorised for the reception of gas oil with reduced rate shall be credited by the corresponding registration cards in the territorial registers. The final consumer status authorised to receive gas oil with the reduced rate shall be credited by the credit card or the identification tag of the relevant tax identification number, or by means of the card registration in the territorial register in the case of acquisitions by one of the intra-Community movement procedures or by means of import.

6. The production of diesel from factories or tax warehouses with reduced rates will require the prior incorporation of the tracers or markers established by the Minister of Economy and Finance and can only be made for a warehouse tax, to a retailer or to a final consumer who is accredited for the reception of gas oil with the reduced rate, as set out in paragraph 5. In all of these cases, the movement shall be carried out under the relevant accompanying document, which shall include the application of the reduced rate.

7. The departure from a tax warehouse of gas oil received with the reduced rate, may be made only to another tax warehouse, to a retailer or to a final consumer who proves to be authorised for the reception of gas oil with application of the reduced rate as set out in paragraph 5. In all these cases, the movement will be covered by the accompanying document, which will include the application of the reduced rate.

8. The supply from a retail sale of gas oil received with application of the reduced rate, to a final consumer, is conditional on the payment being made by the use of a bonified gas-diesel or Bonified gas-diesel.

9. For the application of the reduced rate in the case of imports of diesel fuel, it will be necessary for diesel to contain the tracers and markers established by the Minister for Economic and Financial Affairs and the importer to the customs office, the condition of the holder of a tax warehouse, retail or final consumer, authorised for the reception of gas oil with reduced rate, by means of the corresponding registration cards in the territorial registers.

10. For the application of the reduced rate in the case of reception of gas oil from the non-internal Community territorial area, under suspension arrangements, by a registered or unregistered operator, it is necessary for the gas oil to contain the tracers and markers established by the Minister for Economic and Financial Affairs and which the operator accredit, by means of the corresponding registration cards, to be registered in the territorial register as the holder of a tax warehouse, retailer or consumer final, approved for the reception of gas oil with the reduced rate, as well as the accompanying document appears, in the commercial description of the product, the incorporation of the related tracers and markers. The management office may authorise such initiation, with the control measures it deems necessary, before the suspension of the suspension procedure.

11. For the application of the reduced rate in the case of reception of gas oil from the non-internal Community territorial scope, the procedures for guaranteed shipments or distance selling, it will be necessary for the gas oil to contain the tracers and markers established by the Minister for Economic Affairs and Finance, as well as that by guaranteeing the payment of the tax, prior to the diesel shipment, it is credited, by means of the corresponding registration cards in the territorial registers, the consignee is registered as the holder of a tax warehouse, retailer or final consumer, authorised for the reception of gas oil with reduced rate.

12. Retailers shall keep a record of the gas oil received with the reduced rate and of the fertilisers made in their bank accounts for the sales made by means of bonified gas-diesel or the entry of gas-oil (a) a bonus, as a means of justifying the destination given to that product. The seats of charge shall be justified by the accompanying documents and the documents of data with the periodic extracts of the payment submitted by the issuing entities of the bonified gas-oil and the periodic extracts of the credit accounts received from credit institutions.

13. The register referred to in the preceding paragraph shall be made available by the management office corresponding to the place of establishment and the seats on the premises must be held within 24 hours of receipt of the gas oil, the issue of the accompanying document or the notification of the fertiliser. Both the records and the supporting documentation of the seats made shall be at the disposal of the Tax Inspectorate for a period of five years.

14. Final consumers will have to justify the actual use of the gas oil received with the reduced rate, when required by the Tax Inspectorate.

15. On the first 20 working days following the end of each quarter, the issuing institutions shall send to the managing centre a centralised relationship with the presentation, content and content of the 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 (c.c.c.) of charge, corresponding to the purchaser of the gas oil;

(b) Total amount due in the quarter, corresponding to the payments made by the use of the bonus-diesel-fuel issued to them.

16. 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 (c.c.c.) of charge, corresponding to the diesel acquirer.

(b) Total amount due in the quarter corresponding to the payments made by means of bonified gas-diesel.

17. 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 from the date determined by the Minister for Economic Affairs and Finance.

18. 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 64. Exemption products tariff 2. 1. Manufacturers who wish to use products subject to the Hydrocarbon Tax, falling within the headings of tariff 2. the tax, for uses other than fuel or fuel, with the application of the exemption provided for in Article 51 (1) of the Law, must apply for registration in the register of the managing office concerned with the establishment where they will use such products.

For the purposes of Article 49 (8) and (9) of the Law and in this Article, the use of naphthas-light oils under the heading 2.8-in gas factories and in ammonia factories shall be deemed to be The process of obtaining the city or ammonia gas does not constitute use as fuel or fuel.

2. The application referred to in the preceding paragraph shall include a description of the process in which the products are to be used, indicating the headings of the tax on which the products are to be classified. When the industrial process described in the memory is modified, as well as the products involved or obtained therein, a new memory must be sent to include the changes that have been made.

3. The management office shall, where appropriate, make the registration in the territorial register, by issuing the credit card of the registration. The card will have a maximum validity of five years and will be sufficient to purchase the products with exemption from the tax.

4. The above paragraphs shall not require acquisitions, by retailers and non-industrial end consumers, of products falling within tariff 2. of the tax. The suppliers must state, on the invoice or commercial document which replaces it, that the delivery is made with the application of the exemption provided for in Article 51 (1) of the Law.

Article 65. Airworthiness 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 registration.

f) Flight number.

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

h) Airports of provenance and destination.

i) Fuel class supplied and quantity.

j) Identification of the supplying equipment, start and end time of the operation and numbering to be recorded by the totalising counters before and after the supply.

k) The supplier's observations and signature.

l) Observations and the aircraft commander, as well as the statement of the aircraft holder or his representative, understanding that the aircraft supplied does not perform private recreational aviation.

m) A space reserved for the proceedings of the intervention services or 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 shall be kept at the supplier's airport offices, at the disposal of the intervention service, until the end of the second month following the supply, and may be destroyed by that date.

5. When 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, where appropriate, register the installation in the territorial register, issuing the registration card which formalizes the authorization, which must be submitted to the supplier of the fuel. The holders shall keep the accounts necessary for the purpose of justifying the destination of the fuels acquired 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 C.A.E. shall be added to the holder of the supplied installation. The quantities supplied will be aggregated by suppliers. The managing office may require the submission of the copies to it for delivery of the proof of delivery which it considers necessary.

Article 66. Exemption from fuel supply for navigation.

1. The supply of fuel to coastal fishing vessels shall be carried out in accordance with the procedure laid down in the Order of 16 April 1986 and additional provisions.

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

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

a) Social name or reason, supplier's tax identification number and activity code and the establishment (C.A.E.) of the facility from which the supply is made.

b) Social name or reason and tax identification number of the consignee of the vessel.

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

(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, where appropriate, be the one for the reduced rates.

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

f) Date of supply.

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.

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.

5. Once the supplies have been made, the supplier will supply the delivery receipts and the supply declarations 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.

6. The taxable persons supplying the hydrocarbons shall, within 20 days of the end of each quarter, present a magnetic medium, adjusted to the design laid down by the managing centre, in the form which is determines by itself, in accordance with the procedure laid down in paragraphs 2 and following of this Article, with exemption from the tax, comprehensive supplies made during the quarter. In this connection, the transactions with the export consideration shall be recorded separately in accordance with the provisions of paragraph 4 above.

Article 67. Exemptions for the production of electricity, rail transport and the 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 thermal power plants, railway undertakings or centres. for the construction and maintenance of ships and aircraft.

2. The managing centre shall issue, where appropriate, the corresponding 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 68. Dredging operations.

The application of the exemption provided for in Article 51 (2) (f) of the Law shall be applied in accordance with the procedure laid down in Article 66 (2) and (2), replacing the data concerning the shipowner, the consignee and the vessel, for those relating to the undertaking carrying out the dredging operations and the devices used.

Article 69. Returns for use other than fuel and fuel.

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

(a) The application must 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 will also be included in the report.

(b) The managing centre shall resolve 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 Description of the changes to be made.

(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 products have been used a request for refund of the quotas supported by the Tax on Hydrocarbons, corresponding to the products 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 for the establishment where the products have been used shall process the applications submitted and forward them, where appropriate, to the managing office corresponding to the tax domicile of the applicant. which shall, where appropriate, provide for the payment of the quotas to be returned.

Article 70. Returns from gas oil to vessels.

1. The refund of the tax laid down in paragraph (b) of Article 52 of the Law is limited to the supply of gas oil which is incorporated by the tracers and markers to be established by the Minister for Economic Affairs and Finance for the implementation of the of the type set out in heading 1.4 of tariff 1. of the tax and received by the supplier with effect, where appropriate, of the tax in accordance with the rate laid down for that heading. 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, by means of supply declarations, shall be deemed to be fulfilled in the event of the supply of vessels affected by coastal fishing, or with the delivery receipts referred to in paragraph 5 of this Article in the other cases of victualling.

3. The provision of commercial gas oil to coastal fishing vessels shall be carried out in accordance with the procedure laid down in the Order of 16 April 1986 and additional provisions.

4. In order to benefit from the refund, the gas oil port to the other vessels must comply with the procedure laid down in the following paragraphs.

5. The supplier shall document the avittualling operation with a delivery receipt formalised in compliance with the obligations laid down in Article 66. These receipts must also include the name or social name and the tax identification number of the taxable person supplying the gas oil, as well as the C.A.E. of the establishment from which the supply was made.

6. 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.

7. Once the supplies have been made, the supplier will number correlativament

and delivery receipts and delivery declarations issued. The numbering shall be unique, irrespective of the tax or customs arrangements of the operations carried out.

8. 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.

9. 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 the fuel oil suppliers with the information necessary to enable them to formalise the refund application referred to in the following paragraph.

10. 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, (a) understanding of the data relating to supplies made during the quarter, under the procedure laid down in paragraphs 4 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 provided for in paragraph 6 above.

Article 71. Returns for 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 taxes involved, the final products to be obtained and the quantification of the intended consumption.

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 Description of the changes to be made.

3. Once the authorization referred to in the previous paragraph 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 territorial register.

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

5. The management office shall process the applications submitted and shall, where appropriate, arrange for the payment of the quotas to be returned.

Article 72. 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 which correspond to the annual production tax in excess of 100,000 pesetas, 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 the existence of such residual obtentions and to carry out a self-validation of the quotas for the products concerned. obtained in each quarter, in the form, deadlines and forms laid down by the Minister for Economic Affairs and Finance.

Chapter VII

Tax on tobacco work

Article 73. Destruction and denaturing of tobacco products.

1. The destruction and denaturing of tobacco products, in order to ensure the effects provided for in Articles 57 and 61 (1) (a) of the Law, shall be requested from the managing offices of the factories or tax 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 referred to in paragraph 1. 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 amounts to be destroyed or denatured, together with losses at the tax warehouse or factory, do not exceed the statutory percentages of losses.

Article 74. Communication of the maximum prices for tobacco products.

1. Without prejudice to Article 3 of Law 38/1985 of 22 November 1985, and in its implementing provisions, the manufacturers of tobacco products established in the Community or, where appropriate, their representatives or agents in the Community Community, as well as importers from third countries, shall communicate to the managing centre the tasks to be marketed or imported into the internal territorial area. This communication must be made at least 30 days before the date on which they leave the factory or the work is imported.

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 determine 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 communicate this at least 30 days before the date of application of the amendment to the managing centre.

4. The managing centre shall assign a code to each class of work to be used, for identification purposes, in the stock records of factories, tax warehouses and warehouses.

Article 75. 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 kind and quantity of work 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 a movement order in which reference is made to the authorisation granted.

3. Compliance with the provisions of the preceding paragraphs shall not be necessary where the quantities necessary for the analysis, together with losses in the tax warehouse or factory, do not exceed the statutory loss rates.

Article 76. Exemptions and refunds.

1. The application of the return benefit referred to in paragraphs (a) and (b) of Article 62 of the Law shall be carried out in accordance with the following procedure:

(a) 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:

1. Identifying data of the applicant and the establishment where the work is located.

2. Class and quantity of tasks for which the return is requested.

3. Cause by which the destruction or return of the work is requested.

4. Details concerning the supplier of the tasks and the date on which they were acquired, including photocopies of the relevant circulation document and the invoice.

5. Identifying 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, including the accompanying document certifying the conformity of the authorised warehousekeeper with respect to the return of the work, or

6. The procedure proposed for the destruction, as well as the premises in which such an operation may be carried out.

(b) The managing office, after carrying out the checks it deems appropriate, shall decide the application, authorizing, where appropriate, the return of the work to the factory or tax warehouse specified in the application, determining the quota to return. This authorisation shall give the management office concerned to the establishment of destination.

(c) 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.

(d) The authorised warehousekeeper shall make the amount of the refund effective, to the applicant for the refund.

(e) 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 appropriate, shall determine the fee to be paid and shall agree to pay.

2. 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 carried out the customs clearance.

3. 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.