Skip to content
V3289-17 ·27 December 2017 ·consulta-vinculante Medium impact
Tax

Authorisation of a hydrocarbon tax warehouse requires minimum storage capacity to maintain tax suspension status

A company has enquired whether its LNG receiving and dispatching facility can be registered as a hydrocarbon tax warehouse. The Directorate General for Taxes (DGT) has indicated that meeting the required outflow volumes is insufficient; it is also necessary to possess a storage capacity that justifies the application of the tax suspension regime.

In 6 key points

Lifecycle

2017-12-27PublishedPublished 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