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V2883-18 ·6 November 2018 ·consulta-vinculante Medium impact
Tax

Mandatory use of new end-consumer declaration form for all supplies following the Order's entry into force

A query was raised regarding whether existing customers must sign the newly approved end-consumer declaration forms or if previous versions remain valid. The DGT ruled that for all supplies occurring after the regulation comes into force, end-consumer status must be verified using the newly approved model.

In 6 key points

How it affects those involved

Businesses supplying subsidised diesel must ensure all customers provide the updated declaration form for any transactions following the effective date of the Order to ensure compliance.

Lifecycle

2018-11-06PublishedPublished 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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