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V0147-16 19 January 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales de fabricación

Self-consumption does not need to be included in the Model 548 information return

A query was raised regarding whether a holder of a hydrocarbon tax warehouse must declare their self-consumption in Model 548. The DGT has ruled that this information return should only include operations carried out on behalf of third parties.

The question raised

Obligation to record the self-consumptions referred to in Form 548, informative declaration of output taxes.

The DGT's ruling

Form 548 has as its scope of application the reporting of operations carried out on behalf of others. Therefore, the authorized depository must not record in said informative declaration the data relating to products subject to self-consumption.

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