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V0851-19 ·23 April 2019 ·consulta-vinculante Medium impact
Tax

Non-sensitive products in tax warehouses are exempt from filing Form 570 since 2020 due to electronic accounting requirements

A company holding a hydrocarbon tax warehouse has enquired whether it must file Form 570 for 'non-sensitive' products under the second tariff. The Directorate General for Taxes (DGT) has ruled that, while initially required, the company is exempt from filing as of 2020 due to the obligation to maintain accounting records via the electronic office.

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2019-04-23PublishedPublished 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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