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V1327-20 8 May 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · ventas en ruta

Receipt certificate for roadside sales is the one intended for movement under suspensive or exempt regimes

A query was made regarding the meaning of issuing a receipt certificate within the roadside diesel sales procedure. The DGT clarifies that this refers to the receipt certificate for movement with origin and destination within the domestic territory under a suspensive regime, exemption, or reduced rate.

The question raised

What should be understood by “issuance of a receipt certificate” in the event of making supplies through the road sales procedure regulated in Article 27.5 of the Excise Duty Regulations.

The DGT's ruling

The receipt certificate mentioned in Article 27.5 letter b) of the Excise Duty Regulations is the receipt certificate provided for movement with origin and destination within the internal territorial scope under a suspensive regime or with the application of an exemption or a reduced tax rate.

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