BackThe Tax Agency has published Form 511, for the telematic filing of delivery notes of diesel oil at reduced rate that have been issued through the en route sales procedure, within the scope of Excise Duties.
The modification, in turn, is contained in Royal Decree 1075/2017. It specifies that final consumers of subsidized diesel will be required to prove their status to the supplier by submitting a signed declaration that complies with the models approved by the Minister of Finance and Public Function, for each supply or several of them. In addition, they will be required to present their tax identification number.
Section 18 is thus included in Order EHA/3482/2007, introducing two new declaration models called “Declaration of final consumer article 106.4 RIE single supply” and “Declaration of final consumer article 106.4 RIE several supplies”.
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