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V2223-21 ·4 August 2021 ·consulta-vinculante Medium impact
Tax

Obligation to register as a bonded warehouse for the distribution of middle oils (CN 2710.19.29) as wholesale movements

The applicant asks whether the distribution of middle oils (CN 2710.19.29) in 4, 10, and 20-litre containers constitutes a wholesale commercial movement and if a CAE is required. The DGT determines that it is a wholesale movement and that registration as a bonded warehouse is mandatory.

In 6 key points

Lifecycle

2021-08-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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