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V0656-21 ·22 March 2021 ·consulta-vinculante Medium impact
Tax

MTBE circulation does not require specific formal requirements under the Hydrocarbons Tax

A query was raised regarding whether the circulation of MTBE (NC code 2909.19.90) requires specific formal control obligations or if commercial documents suffice. The DGT ruled that, as it is not defined in Article 49.1 of the LIE, it does not have specific formal requirements, although its origin must be justified.

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2021-03-22PublishedPublished 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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