Skip to content
V1148-19 ·24 May 2019 ·consulta-vinculante Medium impact
Tax

Requirements for registering a hydrocarbon tax warehouse under Article 11 of the RIE

A petroleum product distribution company has requested clarification on the requirements for registering a facility as a tax warehouse. The Directorate-General for Taxes (DGT) states that the managing authority must assess whether the facility meets the regulatory conditions set out in the Excise Duties Regulations.

In 6 key points

Lifecycle

2019-05-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact