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An owner of a hydrocarbon tax warehouse has enquired about the calculation of the limitation period following a request to deregister the establishment due to cessation of activity. The DGT ruled that the return of the guarantee is contingent upon there being no outstanding debits pending settlement and the expiration of the Administration's right to assess such debt.
Cuestión planteada Cómputo del plazo de prescripción del Impuesto sobre Hidrocarburos, tras la obtención de la baja del establecimiento.
La baja en el registro no se formalizará mientras existan productos sujetos al impuesto en el establecimiento. La devolución de la garantía prestada por el titular del depósito fiscal dependerá de los débitos pendientes de liquidación o ingreso en el Tesoro. Por tanto, la garantía no se devolverá mientras no haya prescrito el derecho de la Administración para determinar si existen débitos pendientes de liquidación, según los artículos 66 y siguientes de la LGT.
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