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A company with a fiscal warehouse and a receiving depot seeks clarification on the accounting and circulation obligations for second-schedule products (both sensitive and non-sensitive) that are exempt due to use other than as fuel. The DGT rules that accounting is mandatory for all products within the scope of the tax and details the circulation requirements based on their nature.
Cuestión planteada El consultante plantea:
La obligación de llevar contabilidad de existencias en depósitos de recepción y almacenes fiscales es independiente del tipo de producto o su régimen fiscal. Los productos de la tarifa 2ª "no sensibles" no están sujetos a requisitos formales de circulación ni requieren documentos de circulación. Los productos "sensibles" de la tarifa 2ª con exención por uso distinto al de combustible deben circular con albarán de circulación en movimientos al por mayor, salvo que estén en envases de hasta 5 litros.
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