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V0880-24 23 April 2024 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre hidrocarburos

No territorial registration or circulation documents required for fuel resale (subject to sector regulations)

An association inquired whether its members could purchase fuels from an operator and resell them to service stations without being liable for tax. The DGT stated that, as they do not hold fiscal warehouses, they are not required to register in the territorial register or issue circulation documents.

The question raised

The consulting association wishes to know whether it is possible for an entity such as the one described to purchase fuels from an oil operator and resell that fuel to service stations and/or gas centers, with the operator invoicing the marketing company and the company invoicing the service station and/or gas center.

The DGT's ruling

As they are not holders of tax warehouses nor are they in the situations described in Article 40.1 of the Excise Duty Regulations, registration in the territorial register is not appropriate. As a general rule, they will also not be subject to the obligation to issue circulation documents. However, the DGT is not competent to determine whether the activity is classified as a wholesaler or a retailer under the Hydrocarbons Sector Law.

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