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V1966-14 18 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · entrega de bienes

Diesel suppliers cannot invoice transport agencies directly

A transport agency enquired whether petrol stations could invoice diesel directly to them instead of to the subcontracted companies performing the refuelling. The DGT ruled that, as the subcontractors hold the power of disposal over the fuel, they are the intended recipients of the delivery.

The question raised

1st Possibility of diesel supplying companies invoicing the applicant directly instead of the subcontracted companies when they refuel, and subsequently being re-invoiced by the applicant.

The DGT's ruling

For a supply of goods subject to VAT to exist, there must be a direct link and a legal relationship between the provider and the recipient. Since the subcontracted companies are those who acquire and have full disposal of the fuel, they are the recipients of the supplies. Therefore, the supplying companies must invoice the subcontracted companies and not the applicant.

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