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V3165-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

Each owner must sign the end-consumer declaration for subsidised diesel

A query was raised regarding whether a homeowners' association or each individual owner must sign the end-consumer declaration for the supply of subsidised diesel. The DGT ruled that it is each individual owner who must certify their status as an end-consumer.

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2019-11-13PublishedPublished 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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