Skip to content
V3167-23 ·5 December 2023 ·consulta-vinculante Medium impact
Tax

Determination of the taxable person for Hydrocarbons Tax depends on the nature of the transaction

A fuel trading company has requested clarification regarding who is liable for the payment of Hydrocarbons Tax. The Directorate General for Taxes (DGT) has ruled that the status of the taxable person depends on whether the company acts as a depositary, importer, registered or certified recipient, or if it carries out irregular operations.

In 6 key points

Lifecycle

2023-12-05PublishedPublished 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