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V1615-19 ·28 June 2019 ·consulta-vinculante Medium impact
Tax

Subsidised diesel billing process invalid if credits are not made to the account of the retailer holding the installation title

A petroleum products trading company has enquired whether it can bill subsidised diesel to end customers when the physical supply takes place at third-party stations, with the company billing the product and receiving payments into its own account. The DGT has ruled that this procedure is invalid because credits must be made to the accounts of the retailers registered as the holders of the sales installation.

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2019-06-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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