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A company asked whether it needed to register with the IAE for fuel supplied through a payment card and if this would result in double taxation with the fuel station. The DGT states that the activity is commercial and there is no double taxation as it involves separate taxable events and distinct tax subjects.
Cuestión planteada Se desea saber si la consultante tiene la obligación de presentar declaración de alta por el citado impuesto en el epígrafe 655.3 de la sección primera y si, en este caso, se produce una doble imposición ya que la estación de servicio está obligada a tributar por el citado epígrafe.
La actividad de suministro de combustible es de carácter comercial, ya que el mediador no se limita a ofrecer productos, sino que interviene en la distribución. Por tanto, debe tributar en el epígrafe 616.5, correspondiente al comercio al por mayor de petróleo y lubricantes. No existe doble imposición con la estación de servicio, pues se gravan actividades económicas y sujetos pasivos diferentes. Si no concurren exenciones, la sociedad debe presentar el modelo 840 antes de un mes desde el inicio de la actividad.
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