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An asphalt manufacturing company has enquired whether it can use its Coal Activity Code (CAC) to claim the non-combustion exemption when purchasing bitumen. The DGT clarifies that the specific CAC of the establishment where the product will be used must be registered and displayed.
Cuestión planteada Posibilidad de aplicar la exención recogida en el artículo 79.3.e) de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales, en los siguientes supuestos:
Para aplicar la exención del artículo 79.3.e) de la LIE por usos que no supongan combustión, el beneficiario debe inscribirse en el registro territorial. El CAC identifica la actividad y el establecimiento donde se ejerce la exención. Si la actividad se realiza en varios establecimientos, se deben tener tantos códigos como establecimientos y exhibir al proveedor el CAC correspondiente al lugar donde se empleará el producto. Además, se debe conservar la documentación que acredite el destino que motive la exención.
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