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V2621-24 ·19 December 2024 ·consulta-vinculante Medium impact
Tax

To send fluorinated gases to a logistics operator under suspension, they must be authorised as a warehouse keeper

A warehouse company asks whether it can send fluorinated gases to an external logistics warehouse and what obligations the latter holds. The DGT rules that the logistics operator must be authorised as a warehouse keeper for the shipment to be under a suspension regime and that, in the event of irregular possession, the operator shall be deemed the taxpayer.

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2024-12-19PublishedPublished 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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