Legal Challenge Against Reliable Operators of VAT on Fuels: 9 Days to Appear

Key data

If your company operates in the fuel sector and is subject to Order HAC/1496/2025, you have a very narrow window of time to act. The General Technical Secretariat of the Ministry of Finance published on September 9, 2026 the resolution summoning interested parties in administrative litigation case 374/2026, filed by Petrolis de Barcelona, SA before the National Court.

The substance of the matter is the validity of Order HAC/1496/2025, which establishes the procedure to recognize the status of reliable operator and the associated registry regarding VAT guarantees on fuels leaving the regime of storage facilities other than customs warehouses. If that Order creates obligations or burdens for you, the outcome of this case directly affects you.

What does this regulation establish?

The resolution published on September 9, 2026 does not modify any substantive rule: it is a procedural summons. Its function is to publicly notify all potential interested parties that there is an ongoing judicial case against Order HAC/1496/2025 and that they have nine days to appear before the National Court if they wish to be part of the proceedings.

The mechanism is regulated by Article 49 of Law 29/1998, regulating Administrative Litigation Jurisdiction. When the Administration is sued, it must summon those who could have a legitimate interest in the outcome of the lawsuit so they can defend their position.

The substantive regulation being discussed, Order HAC/1496/2025, regulates two key elements for the fuel sector:

• The procedure to obtain the status of reliable operator regarding VAT on fuels.
• The associated registry to that status, linked to the guarantees required when fuels leave the regime of storage facilities other than customs warehouses.

Petrolis de Barcelona, SA considers that Order to be contrary to law and has asked the National Court to annul or modify it. If the court rules in its favor, the obligations imposed by the Order could become void or be substantially altered for the entire sector.

Economic and operational impact

The direct economic impact of this resolution is not immediate: it does not create new fees or modify amounts. However, the strategic and operational impact can be very relevant for fuel sector companies for two reasons:

• If the case succeeds: Order HAC/1496/2025 could be annulled or modified, which would alter the conditions of the reliable operator registry and the VAT guarantees required. Companies that have adapted their processes to that Order would have to readjust them.
• If the case does not succeed: the Order is confirmed judicially, which provides greater legal certainty to companies that already comply with its requirements.

In any case, companies that do not appear in the case will not be able to influence its outcome or defend their specific interests before the court. Appearing as an interested party allows you to submit arguments and, if applicable, appeal the judgment.

Who does it affect?

• Fuel operators subject to Order HAC/1496/2025 (registry of reliable VAT operators).
• Companies managing storage facilities other than customs warehouses with fuel exits subject to VAT guarantees.
• Distributors, wholesalers and refineries that have applied for or are in the process of obtaining the status of reliable operator.
• Companies in the sector that have adapted their operational or financial processes to the requirements of Order HAC/1496/2025.
• Tax and legal advisors who manage compliance with this regulation for clients in the energy and fuel sector.

Practical example

A fuel distributor that operates several storage facilities other than customs warehouses and that obtained the status of reliable operator under Order HAC/1496/2025 has a direct interest in the outcome of case 374/2026.

If the National Court annuls the Order, the VAT guarantee regime under which it operates could change. If it wants to defend the validity of the Order—because the current regime benefits it—or if, on the contrary, it also considers that the Order harms it and wants to join the challenge, it must appear in the case before the 9-day deadline expires from September 9, 2026.

Without appearing, the company is excluded from the proceedings and will not be able to submit arguments or appeal the judgment, regardless of how the ruling affects it.

What should companies do now?

1. Verify if you are affected by Order HAC/1496/2025: check if your company is subject to the regime of reliable VAT operators on fuels or if you have processed the registry regulated by that Order.
2. Evaluate your interest in the case: determine if the outcome of case 374/2026 can benefit or harm you. Whether you want to defend the Order or challenge it, appearing gives you a voice in the proceedings.
3. Consult your legal advisor urgently: the 9-day deadline from September 9, 2026 is very short. The decision to appear requires immediate legal assessment.
4. Submit the appearance brief before the National Court: if you decide to appear, your lawyer must submit the brief before the Administrative Litigation Chamber, Fifth Section, within the legal deadline.
5. Monitor the development of the case: even if you do not appear, the outcome of the case may affect your obligations. Keep track of proceedings 374/2026.

Official source

Consult 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-2026-18875