Treasury has begun to return the 2,000 million euros estimated to be recovered
The European Commission (EC) has enabled the Spanish government to return only part of the ‘penny health ‘which declared the Court of Justice of the EU (TEU) illegal, since full recovery of sums unduly would breach the EU directive that sets the minimum rate of tax on retail sales of some fuels (HRST), known as’ health cent ‘.
last February, the European Court ruled that the’ health cent ‘-the fuel tax that applied some communities autónomas- violated EU law and could not be considered limit the temporal effects of the judgment because the Spanish Government did not act in good faith to keep the tax in force for ten years.
This opened the way for those affected to claim back the 13,000 million illegally collected between 2002 and 2011, estimated that the Spanish authorities sent to Brussels.
However, the final amount to be refunded (about 2,000 million euros) will be much lower than the proceeds, after the last March, the Ministry of Finance forwarded a request to the European Commission on possible consequences that could lead to Spain execution of the judgment of the ECJ in cases in which a full refund of the tax would place the level of taxation on hydrocarbons below the minimum required by the European directive regulating energy taxation.
In the letter, the Spanish government recalled that Directive 2003/96 EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity and establishes a minimum amount of taxation in the taxes to which it relates, including the Hydrocarbons, adding that the stretch state of ‘health cent’ was considered to ensure compliance with the minimum rates of taxation of oil required by the directive.
Brussels said in mid-September to Spain and said he was not opposed to the criterion of made to return only the amounts collected in excess of the minimum level of taxation fixed by this EU directive.
Periods and prescribed
In addition, the refund amount also be well below the aforementioned 13,000 million raised over the years that was in force on the health cent ‘, since not everything can be returned, because, on the one hand, one hand is already prescribed and on the other hand, The refund will be made to those who claim and submit the due invoices justifying payment and after necessary checks of the Inland Revenue.
With the return of these sums paid, the tax administration will have to pay also the corresponding default interest (legal interest rate in effect during the period in which one becomes due) increased by 25%, unless the Budget Law establishes a different one, without the taxpayer so requests.
This week the Tax Agency has begun to return and estimated 2,000 million and have been claimed mainly by private transport, which are mostly those who have kept the bills and can show the tax payment on retail sales of certain hydrocarbons, which was intended to fund new powers transferred to the communities in health, in addition to environmental actions. It was in effect between January 1, 2002 and January 1, 2013, date on which he joined in the excise duty on mineral oils.
From the ruling of the ECJ, the Inland Revenue has been progress in establishing the internal procedures necessary for the processing and verification of applications that have been presented, allowing initiate returns as quickly as possible, once known and analyzed the result of the consultation of the European Commission.
The webcast streamlines repayment
In this regard, the agency points out that to expedite the processing of refund applications on your website (www.agenciatributaria.es) is available to applicants with a standard form consumer electronic filing voluntary speeding sensitively whole process.
In the request for return, the Agency Tax limited to the period between 2010 and 2012 because the rest period would already prescribed, must contain the identification of the taxpayer, the reasons for the return, information identifying the reverse to be rectified (NIF the taxpayer who made the impact , region and quarter of each supply) and documentation that the request for withdrawal is based.
In this regard, the tax agency to serve as a precise documentation of having made the payment of ‘health cent ‘Therefore a proper invoice as a ticket of purchase, showing the amount charged by said charge or mention the’ health cent ‘is included in the price.
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