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V0077-22 ·19 January 2022 ·consulta-vinculante Medium impact
Tax

It is mandatory to indicate the vehicle registration number in the draft of the delivery note for road sales

A company holding a hydrocarbon tax warehouse asks whether it could link the delivery notes to a digital device (tablet) instead of to the truck's registration number. The DGT responds that the registration number of the vehicle used for transport must be indicated.

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2022-01-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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