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V0706-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Registration in the excise duty register required for those first introducing vegetable oils into biodiesel plants

The applicant asks whether they must register for excise duties when acting as an intermediary for vegetable oils destined for biodiesel manufacturers. The DGT rules that the obligation to register and submit Form 522 lies with the person on whose behalf the products are first introduced into a factory or bonded warehouse.

In 6 key points

How it affects those involved

Entities acting as intermediaries in the supply chain of vegetable oils for biodiesel production must ensure they meet the registration requirements for excise duties if they are the party responsible for the initial introduction of the goods into the manufacturing facility.

Lifecycle

2020-04-06PublishedPublished 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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