Calculation of hydrocarbon storage losses based on tax heading

The management of hydrocarbon tax warehouses involves significant technical complexity when quantifying losses occurring during storage. A key issue for operators is determining which criteria should prevail so that such losses are correctly admitted by the Tax Administration.

What the DGT has resolved

The Directorate General of Taxes (DGT) has clarified that hydrocarbon storage losses must be calculated following the tax treatment provided for in the regulations for each of the different tax headings. This calculation must be carried out independently of the combined nomenclature code or the commercial name held by the product stored in the tax warehouse.

However, the ruling specifies that, in cases where there are products that share identical tax treatment, the quantification of losses must be carried out taking into account the totality of such products grouped under that same criterion.

What it means for you

For holders of hydrocarbon tax warehouses, this interpretation provides a clear guideline on the calculation methodology. The relevance of this criterion lies in the fact that the commercial name or the combined nomenclature code are not the determining elements for managing admissible losses. The decisive factor is the tax heading assigned to the product.

This implies that inventory organization and shrinkage control processes must be strictly aligned with the tax classification established in current regulations, ensuring that the grouping of products for the calculation of losses is consistent with their tax treatment.

What you should do

It is necessary to verify that stock control systems and shrinkage calculation procedures in the tax warehouse comply with the corresponding tax headings. Since the regulations are based on Law 38/1992, RD 1165/1995, and Law 58/2003, correct classification is essential to avoid discrepancies with the Administration. It is recommended to assess the specific situation of each warehouse and the composition of its products to ensure that the quantification of losses complies with this binding criterion.