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V1632-21 ·28 May 2021 ·consulta-vinculante Medium impact
Tax

Fiscal warehousing status cannot be claimed if products are received and dispatched without physical storage

The applicant inquired whether it is possible to receive and dispatch products under a suspensive regime without them being physically stored in the fiscal warehouse. The Directorate-General for Taxes (DGT) ruled that this is not permitted, as the receipt and dispatch of goods must be ancillary to the core warehousing activity.

In 6 key points

How it affects those involved

This ruling clarifies that the physical storage of goods is a mandatory requirement for operating as a fiscal warehouse, preventing entities from using the status solely for transit or administrative purposes without actual storage.

Lifecycle

2021-05-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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