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A company operating leased railway wagons has enquired whether it should be considered the person in charge of the transport service under the Excise Duties Regulations. The DGT has ruled that it is not, as the company only provides the wagons and does not carry out the actual transport of the product.
Cuestión planteada ¿Debe asumir la consultante la condición de encargado del servicio de transporte en el sentido que tienen estos términos en el apartado 4 del artículo 35 del Reglamento de los Impuestos Especiales?
La empresa que cede vagones para el transporte de productos sujetos al Impuesto sobre Hidrocarburos no es el encargado del servicio. El encargado del servicio es el personal de la compañía ferroviaria que realiza el transporte por ferrocarril. Esta distinción se basa en que la consultante no transporta el producto, sino que se limita a la cesión de los vagones.
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