Legal challenge against VAT guarantees for fuel in customs warehouses: what changes for operators in 2026

Key data

If your company operates or distributes fuel under the customs warehouse regime other than customs, there is an ongoing legal challenge that could change the rules on the guarantees you are now required to present. The company Premira Energía, SL has filed the administrative litigation case 458/2026 before the National Court, Fifth Section, against Order HAC/1497/2025. The General Technical Secretariat published on June 12, 2026 the service resolution to all interested parties.

The deadline to act is very short: 9 days from publication in the BOE (June 12, 2026). If you do not appear in the proceedings within that deadline, you will lose the opportunity to participate in the procedure and defend your interests before the court.

What does this regulation establish?

Order HAC/1497/2025 is the challenged regulation. It establishes the requirements that fuel operators must meet for the guarantees they must present to ensure VAT payment in fuel deliveries that exit the customs warehouse regime other than customs.

In practical terms: when fuel exits this special tax regime and is put into circulation, the corresponding VAT must be guaranteed by a guarantee. Order HAC/1497/2025 defines how that guarantee should be: its conditions, form, amount and other requirements.

Premira Energía, SL considers that this regulation is contrary to law and has appealed before the National Court. The resolution published on June 12, 2026 does not resolve the merits of the case, but rather orders service of summons to all interested parties so they can appear in the proceedings if they deem it appropriate.

The final outcome of the challenge could have two main consequences:

• If the challenge succeeds: the guarantee obligations established by Order HAC/1497/2025 could be modified, reduced or rendered void.
• If the challenge is dismissed: Order HAC/1497/2025 remains fully in force and operators must continue to comply with its guarantee requirements.

Economic and operational impact

Bank guarantees have a direct cost for companies: financial institutions charge a commission for issuing them, which is usually calculated as a percentage of the guaranteed amount. The higher the guarantee amount required, the higher the financial cost for the operator.

While the challenge is being processed, Order HAC/1497/2025 remains fully in force. This means that operators must continue to comply with their guarantee obligations as currently regulated. There is no suspension of the regulation unless the court expressly orders it during the proceedings.

The most immediate operational impact is the 9-day deadline to appear. After that deadline, affected companies that have not acted will not be able to intervene in the judicial proceedings, which would prevent them from submitting arguments, evidence or alleging their own interests before the National Court.

Who does it affect?

• Fuel operators subject to the customs warehouse regime other than customs.
• Fuel distributors that make deliveries of products that exit that special tax regime.
• Energy sector companies that currently present guarantees to ensure VAT in operations with fuel under this regime.
• Tax and legal advisors who manage regulatory compliance for hydrocarbon sector operators.

Practical example

A fuel distribution company operating under the customs warehouse regime other than customs and currently having bank guarantees in place to ensure VAT in accordance with Order HAC/1497/2025 finds itself in the following situation:

• It has a direct interest in the outcome of case 458/2026, since a ruling favorable to Premira Energía could reduce or eliminate its guarantee obligations.
• It has 9 days from June 12, 2026 to appear before the National Court, Fifth Section, if it wishes to participate in the proceedings.
• If it does not act within that deadline, the proceedings will continue without its intervention, even though the ruling will directly affect it.
• In the meantime, it must continue to comply with the guarantee requirements established by Order HAC/1497/2025, since the regulation is not suspended.

What should companies do now?

1. Verify if you are subject to Order HAC/1497/2025: Check whether your activity involves fuel deliveries that exit the customs warehouse regime other than customs and whether you currently present guarantees under this regulation.
2. Act before the 9-day deadline expires: If you have a legitimate interest in the outcome of case 458/2026, immediately contact a lawyer specializing in tax law or administrative litigation to assess appearing in the proceedings.
3. Do not suspend compliance with Order HAC/1497/2025: The regulation remains in force. Keep your guarantees in place and comply with current requirements while the challenge is being processed.
4. Monitor the judicial proceedings: Follow the progress of case 458/2026 before the National Court, Fifth Section. A favorable ruling could open the door to claiming costs already incurred for guarantees.
5. Consult with your tax advisor: Evaluate the economic impact of current guarantees on your company and prepare a contingency scenario for both possible outcomes of the challenge.

Official source

View complete regulation in 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-2026-12782