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Se consulta si es posible mezclar hidrocarburos fuera de régimen suspensivo para obtener un aditivo (NC 3811). La DGT responde que, al no cumplirse el requisito de que la cuota del producto final sea inferior a la suma de las cuotas de los productos iniciales, la operación debe realizarse en una fábrica o depósito fiscal.
The tax team reviews your specific situation.
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