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V0040-19 4 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
OTRO · régimen suspensivo

Excise duty on hydrocarbons cannot be passed on for purchases made within a bonded warehouse

A company inquired whether it could purchase petroleum products from a bonded warehouse with the excise duty being charged to or transferred to the purchaser. The Directorate-General for Taxes (DGT) ruled that, as the goods are under a suspensive regime, the tax liability is not triggered, and the duty cannot be passed on until the products leave the warehouse.

The question raised

Whether the tax legal system provides any option that allows for the acquisition of petroleum products located within a tax warehouse with the accrual or transfer of the Special Tax to the acquirer.

The DGT's ruling

As long as petroleum products are in a tax warehouse, they are under a suspensive regime and the special tax is not accrued. Therefore, the transfer of ownership within the warehouse has no consequences for said regime and the seller cannot pass on the tax amount. Accrual will occur only at the time of removal from the warehouse or self-consumption. Regarding VAT, deliveries of goods linked to a regime other than the customs warehouse regime shall be taxable although exempt.

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