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V3004-21 ·3 December 2021 ·consulta-vinculante Medium impact
Tax

Circulation of MTBE and ETBE does not require specific formal requirements under Hydrocarbons Tax

An entity with tax warehouses enquired about the documentation required for the circulation of MTBE and ETBE intended for use as gasoline additives. The DGT ruled that, as they are not defined in Article 49.1 of the LIE, no specific formal requirements apply, although they must be recorded in the accounts.

In 6 key points

How it affects those involved

The ruling clarifies that while MTBE and ETBE do not trigger specific formal documentation requirements under the Hydrocarbons Tax due to their exclusion from Article 49.1 of the LIE, proper accounting entries remain mandatory for compliance.

Lifecycle

2021-12-03PublishedPublished 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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