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MEDIUM
FISCAL

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

V0219-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0219-25
Published
25 Feb 2025

Summary

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.

Lifecycle

2025-02-25PublishedPublished 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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