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V0698-22 ·1 April 2022 ·consulta-vinculante Medium impact
Tax

Subsidiary liability of alcohol or hydrocarbon deposit holders not enforceable until extractor register is established

A query was raised regarding the subsidiary liability of holders of non-customs warehouses following Law 11/2021. The DGT ruled that, for alcohol or hydrocarbon products, such liability cannot be applied until the register of extractors is created through subsequent regulatory development.

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2022-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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