It is presented to the Tax Administration, to respond to the obligations of the exercise of the activity provided for in article 43 of Royal Decree 191/2010, valid for the entire community, to respond to the obligations derived from the intra-community circulation of the products issued in accordance with article 30 of the Regulation. In accordance with the law, this surety insurance for special taxes also covers the amount of the fees that may arise as a result of the incidents that occur in the circulation of goods subject to special taxes of this activity, from the Import Customs to the establishment. These types of guarantees are valid for intra-community activities, they are issued on a renewable annual basis, at the end of the year they are regularized based on the average billing of the last three years.