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A query was raised regarding whether industries receiving solvents containing alcohol must register with the territorial registry and maintain accounting controls. The Directorate-General for Taxes (DGT) ruled that the circulation of these products is not subject to formal requirements; however, the obligation to register will depend on the subsequent use of the alcohol.
This ruling clarifies that the mere receipt of alcoholic solvents does not trigger registration obligations, providing legal certainty for industries that do not process the alcohol content.
The tax team reviews your specific situation.
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