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V0219-25 ·25 February 2025 ·consulta-vinculante Medium impact
Tax

Losses from hydrocarbon storage are calculated according to the tax heading of the product

The taxpayer asks whether product losses in tax warehouses must be determined by their tax heading, regardless of their nomenclature code or commercial name. The DGT responds that the calculation must be carried out in accordance with the tax treatment provided for each heading.

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2025-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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