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V0657-21 ·22 March 2021 ·consulta-vinculante Medium impact
Tax

Shipper of goods under suspense regime liable for tax debt if recipient fails to receive goods

A company holding hydrocarbon tax warehouses seeks clarification on the consequences of shipping products to an occasional registered consignee in Portugal if their authorisation expires or is revoked before receipt. The DGT rules that this constitutes an irregularity and the shipper shall be held liable for the tax payment.

In 6 key points

How it affects those involved

Companies operating under tax suspension regimes must ensure the recipient's authorisation is valid at the time of delivery to avoid liability for unpaid excise duties.

Lifecycle

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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