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V0040-19 ·4 January 2019 ·consulta-vinculante Medium impact
Tax

Excise duty on hydrocarbons cannot be passed on for purchases made within a bonded warehouse

A company inquired whether it could purchase petroleum products from a bonded warehouse with the excise duty being charged to or transferred to the purchaser. The Directorate-General for Taxes (DGT) ruled that, as the goods are under a suspensive regime, the tax liability is not triggered, and the duty cannot be passed on until the products leave the warehouse.

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2019-01-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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