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An entity authorised as a tax warehouse with an HT code has requested clarification on whether it qualifies as a wholesale or retail distributor, and whether it may sell to other distributors or retailers. The Directorate-General for Taxes (DGT) responded that it does not have the authority to classify activities under sector-specific hydrocarbon regulations.
Cuestión planteada La consultante desea conocer si tiene la consideración de distribuidor al por mayor o al por menor de hidrocarburos según la normativa sectorial vigente y si, consecuentemente, puede realizar ventas de productos petrolíferos a otros distribuidores al por menor de hidrocarburos, con claves CAE HT, HF, así como a detallistas (estaciones de servicio).
El concepto de distribuidor al por mayor o al por menor de hidrocarburos no está recogido en la Ley o el Reglamento de Impuestos Especiales ni en la Orden EHA/3482/2007. La calificación de operadores al por mayor o distribuidores al por menor se rige por la Ley del Sector de Hidrocarburos, por lo que la DGT no es competente para determinar dicha consideración.
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