Skip to content
V2939-17 ·15 November 2017 ·consulta-vinculante Medium impact
Tax

Packaging operations not permitted in customs warehouses for products under suspensive regime per Art. 14.3 RIE

A company inquired whether it could package chemical products (subject to Hydrocarbons Tax) within a customs warehouse where they are stored without being linked to the warehouse regime. The DGT ruled that packaging operations cannot be carried out under the provisions of Article 14.3 of the RIE.

In 6 key points

Lifecycle

2017-11-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact