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V1608-16 ·14 April 2016 ·consulta-vinculante Medium impact
Tax

Subsidised diesel cannot be supplied from a bonded warehouse to a hydrocarbon factory

A query was raised regarding whether a bonded warehouse could supply subsidised diesel to a hydrocarbon factory for use in generators. The DGT ruled that it is not possible to introduce products into factories for which excise duty has already been incurred, except in specific cases that do not apply here.

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Lifecycle

2016-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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