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V1968-20 16 June 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Non-sensitive products under Tariff 2 may circulate to other Member States without a suspensive regime

The applicant inquired whether non-sensitive products under Tariff 2 of the Excise Duty on Hydrocarbons may be transported to other Member States outside of a suspensive regime and what documentation is required. The DGT ruled that such movement is not subject to specific formal requirements and that the tax status must be proven through evidence admissible under law.

The question raised

1. Possibility for non-sensitive products under tariff 2 of section 1 of article 50 of Law 38/1992, of December 28, on Excise Duties, to move to other Member States outside of a suspensive regime.

The DGT's ruling

The movement of non-sensitive products to another Member State outside of the suspensive regime is not subject to any formal requirement. The tax status of these products (suspensive regime or tax accrued) shall be proven by means of evidence admissible under law, especially through commercial documentation and the tax status of the issuing establishment. The assessment of such evidence is the responsibility of the tax management offices.

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