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Recovery of the "Sanitary cent"

   

The State Tax Administration Agency (AEAT) has enabled a section on its website in order to facilitate the recovery of the so-called "sanitary cent" (Note).

This expression actually refers to the tax on retail sales of some fuels (IVMDH) , which was in force in our system between January 1, 2002 and December 31, 2012, which taxed retail sales of certain hydrocarbons (basically gasoline, diesel, fuel oil and kerosene not used as heating fuel) and which has been declared contrary to Community law by the judgment of 27 February 2014 of the Court of Justice of the European Union in Case C- 82/12 , without limitation as to the retroactive application of this declaration.

The AEAT gives instructions about the procedure to obtain a refund of the said tax on the supplies of such hydrocarbons incurred during the period 2010-2012, since according to the Administration it would not be possible to recover the tax corresponding to supplies previous to 2010 (the period 2002-2009), unless the lapsing period had been interrupted.In our view such a restriction is not in line with the law and, therefore, contrary to the statement by the Tax Office we understand possible to apply for the refund of the tax unduly paid for the full period when the IVMDH was applicable (2002-2012).

(Note)
http://www.agenciatributaria.es/AEAT.internet/Inicio/_componentes_/_Le_interesa_conocer/Devolucion_del_Impuesto_sobre_las_Ventas_Minoristas_de_Determinados_Hidrocarburos___centimo_sanitario__.shtml





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