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V0941-23 ·20 April 2023 ·consulta-vinculante Medium impact
Tax

Gasoline cannot be purchased with tax paid for subsequent hydrocarbon tax exemption regularisation

The inquirer asks whether they can purchase unleaded gasoline by paying the tax and subsequently requesting a refund or regularisation. The DGT responds that bunkering must follow the established regulatory exemption procedure.

In 6 key points

Lifecycle

2023-04-20PublishedPublished 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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