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A petroleum products trading company has enquired whether it can bill subsidised diesel to end customers when the physical supply takes place at third-party stations, with the company billing the product and receiving payments into its own account. The DGT has ruled that this procedure is invalid because credits must be made to the accounts of the retailers registered as the holders of the sales installation.
Cuestión planteada En el supuesto de que los suministros sean de gasóleo al que le resulte de aplicación el tipo reducido fijado en el epígrafe 1.4, del apartado 1, del artículo 50 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales:
La operativa descrita no se ajusta al Reglamento de los Impuestos Especiales para aplicar el tipo reducido de gasóleo. Según el artículo 107 del RIE, los abonos por tarjetas o cheques-gasóleo bonificado solo pueden realizarse en las cuentas abiertas a nombre de los detallistas que acrediten su inscripción en el registro territorial como titulares de la instalación de venta al por menor. Por tanto, el pago no puede abonarse en la cuenta de un intermediario que no sea el titular de la instalación.
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