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V0775-19 ·10 April 2019 ·consulta-vinculante Medium impact
Tax

Accounting obligations for second-schedule products and circulation requirements for sensitive and non-sensitive products

A company with a fiscal warehouse and a receiving depot seeks clarification on the accounting and circulation obligations for second-schedule products (both sensitive and non-sensitive) that are exempt due to use other than as fuel. The DGT rules that accounting is mandatory for all products within the scope of the tax and details the circulation requirements based on their nature.

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2019-04-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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