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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.
Cuestión planteada La asociación consultante desea saber si es posible que una entidad como la descrita compre carburantes a un operador petrolífero y revenda ese carburante a estaciones de servicio y/o gasocentros facturando el operador a la sociedad comercializadora y está facture a la estación de servicio y/o gasocentro.
Al no ser titulares de depósitos fiscales ni estar en las situaciones del artículo 40.1 del Reglamento de los Impuestos Especiales, no procede la inscripción en el registro territorial. Como regla general, tampoco estarán sujetos a la obligación de extender documentos de circulación. No obstante, la DGT no es competente para determinar si la actividad se encuadra como operador al por mayor o distribuidor al por menor según la Ley del Sector de Hidrocarburos.
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