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V2650-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

Retailers under heading 1.3 for diesel have no specific formal requirements, except for tax refunds or the use of diesel cards

A company requested clarification on the formal requirements for marketing automotive diesel (heading 1.3). The DGT clarifies that while the Excise Duties Act imposes no specific requirements, there are registration and information reporting obligations if the retailer wishes to facilitate tax refunds for consumers.

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2019-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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