Legal action against the registration of reliable operators for VAT on fuel: 9 days to act

Key data

Fuel sector operators operating under the regime of warehouses other than customs warehouses face a strict deadline of 9 days to decide whether to appear in administrative contentious proceedings 457/2026, filed by Premira Energía, SL before the National Court against Order HAC/1496/2025. The deadline began running on 12 June 2026, the date of publication of the summons resolution in the BOE.

Order HAC/1496/2025 establishes the procedure for recognizing the status of reliable operator and creates a specific registry regarding VAT guarantees on fuel leaving the regime of warehouses other than customs warehouses. Its possible annulment would have direct consequences on the guarantee obligations that sector operators must comply with.

What does this regulation establish?

The Resolution of 8 June 2026 from the General Technical Secretariat does not create new obligations by itself: it is a procedural act of summons. What it does is notify all potential interested parties that there is an ongoing legal action against Order HAC/1496/2025 and that they have a set deadline to join the proceedings if they wish.

The challenged regulation, Order HAC/1496/2025, is the one with substantive impact. This order:

• Establishes the procedure for fuel sector operators to obtain the status of reliable operator.
• Creates an official registry of reliable operators regarding VAT guarantees.
• Regulates VAT guarantees applicable to fuel leaving the regime of warehouses other than customs warehouses.

The case has been admitted for processing by the National Court, Administrative Contentious Chamber, Fifth Section, which has ordered the summons of all interested parties through publication in the BOE. This means that any company with legitimate interest can appear as a party in the proceedings, but only within the deadline of 9 business days from publication (12/06/2026). After that deadline, the possibility to intervene is permanently closed.

Economic and operational impact

The economic impact of this resolution is indirect but potentially very relevant for sector operators:

• If Order HAC/1496/2025 is annulled by the National Court, VAT guarantee obligations for fuel leaving the warehouse regime other than customs warehouses could be voided or substantially modified. This would directly affect the financial and operational costs of operators who currently must establish those guarantees.
• If the Order is upheld, the registry of reliable operators and its requirements will remain in force, and those who did not participate in the action will not have been able to defend their interests in the process.
• Not appearing within the deadline means losing the ability to influence the judicial outcome, which can have direct economic consequences if the judgment modifies the applicable guarantee framework.

The cost of inaction can be significant: VAT guarantees in fuel operations outside the regime of warehouses other than customs warehouses can represent substantial amounts depending on the transaction volume of each company.

Who does it affect?

• Fuel sector operators operating under the regime of warehouses other than customs warehouses.
• Companies that have applied for or intend to apply for the status of reliable operator under Order HAC/1496/2025.
• Operators included or seeking to be included in the registry of reliable operators created by said Order.
• Fuel distributors and marketers affected by the VAT guarantee obligations regulated in Order HAC/1496/2025.
• Tax and legal advisors advising companies in the energy and fuel sector.

Practical example

A fuel distribution company operating under the regime of warehouses other than customs warehouses that currently must establish VAT guarantees in accordance with Order HAC/1496/2025 has legitimate interest in the outcome of proceedings 457/2026.

If that company believes the Order affects it negatively —for example, because the requirements to be recognized as a reliable operator are excessively burdensome or because the guarantee system generates a disproportionate financial burden— it has until the deadline of 9 days from 12/06/2026 to appear in the proceedings before the National Court, Fifth Section.

If it does not do so within that deadline, even if the final judgment annuls the Order or modifies it in its favor, it will have lost the opportunity to have actively participated in the proceedings, to present its own arguments, and to be directly notified of judicial resolutions. The decision to appear or not should be made with specialized legal advice, but the deadline does not allow for delay.

What should companies do now?

1. Verify if your company is affected by Order HAC/1496/2025: Check if you operate under the regime of warehouses other than customs warehouses with fuel and if you are subject to the VAT guarantee obligations regulated by said Order.
2. Evaluate legitimate interest in the proceedings: With your legal advisor, analyze whether the outcome of proceedings 457/2026 could affect your current or future obligations. If the Order generates costs or burdens for you, you have reasons to appear.
3. Act before the 9-day deadline expires: The deadline is strict from 12/06/2026. Failure to comply prevents intervention in the proceedings permanently. No extension is possible.
4. Contact a lawyer specialized in administrative contentious law and energy taxation: Appearing in proceedings before the National Court requires legal representation. Initiate contact immediately to avoid missing the deadline.
5. Consult the court file: The proceedings are identified as 457/2026 before the National Court, Administrative Contentious Chamber, Fifth Section. Your lawyer can access the file to assess the strength of the case before deciding to appear.

Official source

Consult complete regulation at official source

Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-12781