Skip to content
V3260-17 ·21 December 2017 ·consulta-vinculante Medium impact
Tax

Payment of subsidised diesel to an intermediary instead of the retailer is invalid

A consulting company acts as an intermediary in the sale of subsidised diesel, receiving payments from card issuers and subsequently transferring them to the retailer. The DGT has ruled that this procedure does not comply with current regulations.

In 6 key points

Lifecycle

2017-12-21PublishedPublished 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