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V3782-15 ·30 November 2015 ·consulta-vinculante Medium impact
Tax

Raw materials not subject to excise duties cannot apply the excise duty suspension regime

A hydrocarbon factory has enquired whether raw materials and semi-finished products not subject to excise duties may benefit from the excise duty suspension regime and the VAT non-customs warehousing regime. The DGT ruled that, as these products are not subject to excise duties, they cannot be placed under a suspension regime nor benefit from the VAT exemption linked to such a regime.

In 6 key points

How it affects those involved

This ruling clarifies that the tax suspension benefits and associated VAT exemptions are strictly limited to products that are themselves subject to excise duties.

Lifecycle

2015-11-30PublishedPublished 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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