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An LPG operating company has requested clarification on the accreditation required from retailers and end-consumers to apply the reduced tax rate. The Directorate-General for Taxes (DGT) has ruled that, when acting as a retailer, the consumer must prove their status by submitting a signed declaration and providing their Tax Identification Number (NIF).
This ruling clarifies the administrative requirements for LPG suppliers to apply reduced tax rates, ensuring compliance through formal declarations and tax identification.
The tax team reviews your specific situation.
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