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V0851-19 23 April 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Non-sensitive products in tax warehouses are exempt from filing Form 570 since 2020 due to electronic accounting requirements

A company holding a hydrocarbon tax warehouse has enquired whether it must file Form 570 for 'non-sensitive' products under the second tariff. The Directorate General for Taxes (DGT) has ruled that, while initially required, the company is exempt from filing as of 2020 due to the obligation to maintain accounting records via the electronic office.

The question raised

The applicant raises the following questions:

The DGT's ruling

Products from the second tariff that are 'non-sensitive' fall within the objective scope of the Excise Duty on Hydrocarbons. Holders of tax warehouses must submit the comprehensive declaration of operations (Form 570). However, since 1 January 2020, as they are required to maintain accounting records through the AEAT electronic office, they are exempt from said submission.

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