La semana pasada empezamos conocer la realidad de lo que se esconde detrás del retail price on stations, in the second part, continue with this analysis.
2º.- Taxation. The fuel tax, represent a major source of revenue for the state coffers, but also for most of the Autonomous Communities.
Until 1 January 2013 there were three taxation fundamental levied on fuels, the IEH (Special Tax on Hydrocarbons), the IVMDH (Retail Sales Tax on Certain Hydrocarbons) and VAT (Added Value Tax). From 1 January 2013 and by virtue of the provisions of the Act 2/2012, the IVMDH, becomes integrated into it IEH, stretch both national and regional section.
So there are now two taxes taxing fuel consumption
A. IEH. The Special Tax on Hydrocarbons, that is divided into three sections:
A.1- State General Type. It's what was so far the special tax and is 400,69 €/1000 l. for gasoline and 307 €/1000 l. for diesel. (Here's one explanation of why the diesel fuel are exceptions, always cheaper than the gasoline)
A.2- Type Special State. Corresponds to what was the state of the old section IVMDH, and in all cases and for both gasoline as for diesel of 24 €/1000 l.
A.3- Type Autonomic. It's part of the old IVMDH that was collected for the regions, and called in many different ways in colloquial language in the autonomous communities, eg. Health cent, etc. Este tramo tiene su importancia, because it is the will of the CCAA. its implementation and the amount, provided with a maximum of 48 € / 1000l.
As can be seen, although currently most CC.AA. has collected the matter maximum allowed by law, but other, as in the case of La Rioja and Aragon, currently implemented do not have. And other, as Asturias and Galicia, have different types depending on the product that is, Gasoline the Diesel fuel.
This stretch has had significant variations along the 2012, because until this year, not all AA. I had and was not implemented in other maximum. But the deficit in the accounts of the CCAA. has made it mostly approve, directly representing an increase of fuel prices.
B. VAT. Value-added tax. The rise in VAT, since 18 to the 21% from 1 September 2012, has led to a direct increase in the prices of fuels the 3%. No possibility of compensation in any way.
Así pues, we can say that one of the factors that has made more increase in fuel prices over 2012, have been taxation, both its variant VAT, and by the IEH, in its share of the AA section. Y también podemos concluir en referencia al tema de los impuestos, that the same, account for about another 45% the PVP we see in the monoliths of the stations.
3º. Other costs. If we need something more than 45% the price Sales are Product Cost and almost another 45% are Taxes, little margin maneuvering have operating companies in order to influence the PVP of the fuels market, and more so when there are other costs that so far we have not considered and they are as follows:
- Costes logísticos: Cost storage, transport Maintenance and safety stocks.
- Costes de comercialización: Staff costs. Discounts, promotions and costs Loyalty. Maintenance Costs and supplies point of sale. Marketing y otros.
- Costes financieros y amortizaciones: Investment in construction of new stores and remodeling existing. Investments in safety and environment, increasingly demanding.
- Costes de incorporación de bio. Biodiesel on diesel fuel and Bioethanol on gasoline. They are more expensive than hydrocarbons they replace and are also subject to strong fluctuations price market.
So we can summarize.
In 100 € we can spend on fuel when we fill our car, 47€ match the cost of raw material, 43€ correspond to Taxes. 8,5€ would be to pay for marketing and logistics costs and € 1.5 would be the margin of la gas station.
When government meets with executives of major companies oil operating in Spain, in order to reduce PVP of the fuels, not seem to realize that it is precisely the Treasury one of the main beneficiaries, so it collects and has the most to influence the rise or fall of the fuel prices through taxes. And that the room for maneuver of the oil regarding fuel prices is very small.
It is widely believed that anyone who has a gas station is "Lining" by Prices those sold, in fact there are many stations at risk of closure porque son deficitarias y otras muchas, most remain because they are in the hands of a particular family or daily painstakingly can not passed a small business that is their way of life and as all, are suffering from the crisis so important falls that have occurred in recent years in the use of gasoline and diesel.