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A query was raised regarding whether the direct supply procedure provided for in the Excise Duties Regulations can be used to supply diesel at the general tax rate. The DGT ruled that this procedure is designed for products with exemptions or reduced rates, although diesel at the general rate may be marketed through a parallel mechanism.
Cuestión planteada ¿Puede utilizarse el procedimiento previsto en el artículo 27.4 del Reglamento de los Impuestos Especiales para la realización de suministros directos de gasóleo para uso general?.
El procedimiento de suministro directo del artículo 27.4 del Reglamento de los Impuestos Especiales tiene como fin regular la circulación de productos con exención o tipo reducido. Para el gasóleo con tipo impositivo general, no procede la emisión de un documento administrativo electrónico, ya que su circulación no requiere ese control. No obstante, el titular de un almacén fiscal puede comercializar gasóleo con tipo general siguiendo una mecánica paralela al suministro directo, utilizando albaranes de circulación en lugar de documentos electrónicos.
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