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V1327-20 ·8 May 2020 ·consulta-vinculante Medium impact
Tax

Receipt certificate for roadside sales is the one intended for movement under suspensive or exempt regimes

A query was made regarding the meaning of issuing a receipt certificate within the roadside diesel sales procedure. The DGT clarifies that this refers to the receipt certificate for movement with origin and destination within the domestic territory under a suspensive regime, exemption, or reduced rate.

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2020-05-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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