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V2878-21 ·18 November 2021 ·consulta-vinculante Medium impact
Tax

Re-dispatching operations via accounting records without physical unloading are permitted if actual storage activity exists

A logistics operator inquired whether it is possible to carry out re-dispatching operations for alcohol and hydrocarbons using only entry and exit accounting records, without the physical loading or unloading of the product. The DGT ruled that, provided there is actual storage activity, it does not prevent these specific operations from being conducted via accounting records.

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2021-11-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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