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The 9 responses we need to know about health cent

1.- What is the health cent?

It is the name that is known to the tax on retail sales of certain hydrocarbons (hereinafter IVMDH), by which it is levied, in a single phase, retail sales of certain hydrocarbons (primarily gasoline, diesel, fuel oil and kerosene not used as heating fuel). It was in force in our legal system between 1 January 2002 and 31 December 2012. It consisted of a kind of state levy and a regional tax rate that applied in all regions except in the País Vasco, La Rioja , Aragón, Islas Canarias and the autonomous cities of Ceuta and Melilla.

2.- Who has declared unlawful IVMDH?

The European Court of Justice (hereinafter the CJEU) in its judgment of 27 February 2014, has declared the illegality of “health cent” because it considers that the tax violates European legislation on taxation and more Specifically, the Excise Directive.

3.- What were the tax rates of the health cent?

Depending on the autonomous region, the IVMDH ranged between 1.2 and 4.8 cents per liter of fuel, there also different evolutions depending on the tax period.

4.- What is the procedure for recovering the IVMDH?

There is no single method for recovering sums wrongly supported. The appropriate procedure is to be determined on an individual basis depending on the periods or claim individual tax circumstances of each interested party.

 5.- Who may urge health cent recovery?

Recovery can be performed by both forced to endure the repercussions of tax (output tax accounts) who presented as self-assessments (taxpayers), according to the procedure by which it chooses.

6.- What documentation is required to reclaim the IVMDH?

It is sufficient any evidence which clearly establishes the product acquired and the amount, if it is claimed separately from the amount of tax or would have authorized the repercussions of it in the overall price, although there are specific obligations depending the condition of the impact, the circumstances and amount of the transaction (typically, invoices and tickets).

7.- What are the deadlines to reclaim the health cent?

The amounts for prior periods to 2010 can only claim up to February 27, 2015, while the subsequent amounts would be subject to the general term of four years prescription.

8.- The sums recovered generate interest?

Right is generates certain interests ranging between 3.75 and 5.5 percent, with possibility to increase by 25% according to the period and procedure

9.- What consumption is necessary for that compensates claim?


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