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V2283-22 ·28 October 2022 ·consulta-vinculante Medium impact
Tax

Electronic cards may be used as professional diesel cards if they meet Order HFP/941/2022 requirements

The inquirer asks whether professional diesel cards can be exclusively electronic without a physical plastic format. The DGT responds that, although they are payment instruments, they must strictly comply with regulatory requirements to be classified as professional diesel cards.

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2022-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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