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V2474-22 ·30 November 2022 ·consulta-vinculante Medium impact
Tax

Retail hydrocarbon distributors must use circulation notes for sales between retailers

A petrol station company has enquired about its formal obligations when selling hydrocarbons to other retailers. The DGT has responded that, although no additional registration is required, the goods must be transported accompanied by a circulation note.

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2022-11-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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