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A white-label alcoholic beverage manufacturer inquired whether they must submit Form 548 regarding duties passed on to the distributor. The Directorate-General for Taxes (DGT) ruled that, as the manufacturer remains the owner of the products until the point of sale, the duty pass-on is direct, and they are not required to submit this informative declaration.
Cuestión planteada La consultante pregunta si debe presentar el modelo 548 aprobado mediante la Orden HAP/779/2013, de 30 de abril, por las cuotas repercutidas del Impuesto sobre el Alcohol y Bebidas Derivadas al distribuidor.
El modelo 548 se reserva a los depositarios autorizados que realizan operaciones por cuenta ajena, según el artículo 14.2 de la Ley 38/1992. En el caso de que el fabricante sea el propietario de los productos hasta la transmisión al cliente, la repercusión del impuesto es directa conforme al apartado 1 del citado artículo. Por tanto, se aplaza la obligación de presentar la declaración informativa para los propietarios de productos que realizan entregas con repercusión directa a los adquirentes.
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