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V0708-20 ·6 April 2020 ·consulta-vinculante Medium impact
Tax

Obligation to maintain excise duty product accounts depends on establishment type

A transport company with its own diesel consumption facility has requested clarification on how to maintain its product accounts. The DGT clarifies that the recording method depends on whether the establishment is a factory, a bonded warehouse, or another type of facility.

In 6 key points

How it affects those involved

Companies operating facilities for the consumption of excise goods must correctly identify their establishment type to comply with specific accounting and recording requirements.

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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