MADRID, October 31 () – The government has proposed a series of measures to strengthen control over hydrocarbon operators and avoid fraud cases in the sector, which have increased rapidly in recent years due to soaring prices.
These proposals are included in several amendments submitted by the PSOE to the law regulating minimum effective interest rates for multinational enterprises, which the EFE has used in the past, but will require Congress to move forward. It is necessary to obtain the support of
The proposal is specifically aimed at controlling so-called “missing traders”, who acquire hydrocarbons in government warehouses, apply value added tax on their imports, sell them to distributors, and respond accordingly. The idea is to impose a tax. In that case, please do not pay to the tax office.
One effort to end these systems is to require owners of tax warehouses that store gasoline, diesel or biofuels, and businessmen who extract products from them, to declare VAT every month. This is intended to provide “near real-time” visibility into operations. Makes control easier.
It also clarifies the responsibility for paying the value-added tax included in imports, and requires those extracting fuel to be economic operators recognized by customs regulations or have the status of reliable operators. It is also planned to amend regulations to require proof of . In addition, you must guarantee the payment of taxes on future sales.
To be considered as a reliable operator, an operator must demonstrate a minimum extraction volume in the previous year, have carried out wholesale business in the previous three years, and demonstrate financial solvency equivalent to 110% of the VAT quota. Need to prove it.
As an additional security measure, if the holder of the fiscal deposit fraudulently authorizes the extraction of the product, he or she will be jointly and severally liable to pay the tax liability.
The Third Amendment tightens regulations for so-called “designer fuels.” It is a product with properties very similar to motor fuel, with some differences in composition, that avoids hydrocarbon regulations and is stored outside of facilities with special tax benefits. .
These products are then sold as motor fuel, specifically Diesel A, to service stations and transport companies, along with evidence of the purported payment of hydrocarbon taxes.
To stop this fraud, the PSOE has established that if the tax has not been declared to the tax authority, no tax will be payable and anyone in possession of fuel for distribution will be considered a hydrocarbon tax payer. I am suggesting that you do so. Events that detect an unauthorized marker or are obtained from an unauthorized operator.
