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V0952-20 20 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Diesel invoices must be issued to the recipient of the transaction, even if paid via a cooperative card

A service station inquired whether it could invoice a cooperative member while receiving payment through the member's professional diesel card issued by their cooperative. The DGT ruled that the invoice must always be issued to the recipient of the supply transaction.

The question raised

Possibility of signing a new diesel supply contract with a cooperative member registered in the census as a road freight transporter, issuing the invoices in their name, but having the payment made with the professional fuel card owned by the cooperative, which is also the owner of the vehicle in which the supply would be made.

The DGT's ruling

The invoice must be issued to the recipient of the supply operation, who must be identified therein by their corporate name or individual name. The right to a partial refund of the Hydrocarbons Tax belongs to the party who actually acquires the supplies and holds the power of disposal over the goods. Therefore, the cooperative member shall be entitled to the refund if they are the owner of the vehicle and comply with the requirements of the LIE.

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