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V1423-17 6 June 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · código cae

CAE code is personal and non-transferable: new owners must obtain their own code

A query was raised regarding whether another company could use the CAE code of an establishment that ceases to distribute subsidised diesel. The DGT ruled that the CAE identifies both the owner and their specific activity; therefore, any new operator must obtain their own code.

The question raised

Possibility of another commercial entity using the CAE code assigned to the establishment to market subsidized diesel on its own account.

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