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V2416-24 ·26 November 2024 ·consulta-vinculante Medium impact
Tax

Fiscal warehouse status not required for diesel A supply if product is not stored

A fuel distributor without facilities has enquired whether they require authorisation as a fiscal warehouse to supply diesel A. The DGT has responded that, as they do not receive, store, or distribute products with excise duty accrued under reduced rates or exemptions, they do not meet the definition of a fiscal warehouse.

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2024-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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