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V2957-16 ·24 June 2016 ·consulta-vinculante Medium impact
Tax

End consumers must present a declaration and NIF card or label to receive subsidised diesel

A query was raised regarding whether end consumers of subsidised diesel are required to present their NIF identification card or label. The DGT has ruled that they must submit a specific declaration and a document proving their NIF so that the supplier can verify their details.

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Lifecycle

2016-06-24PublishedPublished 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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