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A petrol station association has enquired whether they may add additives to fuels at their premises. The DGT has responded that, while additives may be added outside of the factory, tracers and markers must be incorporated at the factory or within a bonded warehouse.
Cuestión planteada La consultante pregunta si la aditivación del carburante (gasóleos o gasolinas) se puede realizar en la propia Estación de Servicio (directamente en los depósitos de almacenamiento, o a través de los aparatos dispensadores, acoplándoles un módulo de aditivado).
Los aditivos para carburantes pueden incorporarse fuera de fábricas o depósitos fiscales sin que se considere fabricación, siempre que el impuesto ya se haya devengado y la cuota de la mezcla no sea inferior a la de los productos originales. No obstante, la adición de trazadores y marcadores debe realizarse exclusivamente en fábricas o depósitos fiscales, según el Reglamento de Impuestos Especiales.
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