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V0154-14 24 January 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Rail freight service provider status not applicable when only wagons are leased

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.

The question raised

Should the applicant assume the status of person in charge of the transport service within the meaning of these terms in section 4 of article 35 of the Excise Duties Regulations?

The DGT's ruling

The company that leases wagons for the transport of products subject to the Hydrocarbons Tax is not the person in charge of the service. The person in charge of the service is the personnel of the railway company performing the transport by rail. This distinction is based on the fact that the applicant does not transport the product, but is limited to the leasing of the wagons.

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