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A hydrocarbon distributors' association has enquired whether the regulatory loss percentages can be applied to justify shrinkage in bonded warehouses. The Directorate-General for Taxes (DGT) has ruled that such losses are considered justified without the need for further evidence, provided they fall within the established limits and have been duly recorded in the accounts.
Cuestión planteada Posibilidad de aplicar los porcentajes de pérdidas recogidos en el artículo 116 del Reglamento de los Impuestos Especiales, a efectos de lo dispuesto en el artículo 15.11 de la Ley de Impuestos Especiales.
Las pérdidas en procesos de almacenamiento y transporte en almacenes fiscales se consideran justificadas, sin necesidad de prueba, siempre que no excedan los porcentajes reglamentarios previstos en el Reglamento de Impuestos Especiales. Estas pérdidas deben estar debidamente contabilizadas según las reglas del Reglamento. Si las pérdidas contabilizadas exceden los porcentajes permitidos y no se pueden justificar, el titular del almacén debe pagar el impuesto correspondiente. Si las pérdidas no han sido contabilizadas, se aplicará el tratamiento de las diferencias en recuentos de la Administración.
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