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V1358-23 ·22 May 2023 ·consulta-vinculante Medium impact
Tax

Hydrocarbon tax must be included in turnover and triggers SII obligations if thresholds are exceeded

A fuel trading company inquired whether hydrocarbon tax should be included in its VAT turnover and if it is required to use the Immediate Supply of Information (SII) system. The DGT ruled that it must be included in the turnover calculation and that, once the legal threshold is exceeded, the company is obliged to use the SII.

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2023-05-22PublishedPublished 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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