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V1583-21 ·26 May 2021 ·consulta-vinculante Medium impact
Tax

Route sales procedure not applicable for deliveries of exact quantities to known recipients

A hydrocarbon distribution company inquired whether it could use the route sales procedure for deliveries where the recipient and the exact quantity are known in advance. The DGT ruled that this procedure is not applicable and that general traffic regulations must be followed.

In 6 key points

How it affects those involved

Companies distributing hydrocarbons must adhere to standard circulation regulations and cannot bypass specific requirements by using route sales procedures when the delivery details are predetermined.

Lifecycle

2021-05-26PublishedPublished 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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