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V3139-19 ·12 November 2019 ·consulta-vinculante Medium impact
Tax

Minimum storage capacity of a bonded warehouse is determined by the tax office

A company requested clarification regarding the minimum storage capacity required for a hydrocarbon bonded warehouse with an annual inflow volume of 2,500,000 litres. The Directorate-General for Taxes (DGT) responded that determining such capacity falls under the jurisdiction of the relevant tax office.

In 6 key points

How it affects those involved

This ruling clarifies that specific storage requirements for bonded warehouses are not fixed by general regulation but are subject to the assessment of the local tax administration.

Lifecycle

2019-11-12PublishedPublished 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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