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The applicant asks whether the distribution of middle oils (CN 2710.19.29) in 4, 10, and 20-litre containers constitutes a wholesale commercial movement and if a CAE is required. The DGT determines that it is a wholesale movement and that registration as a bonded warehouse is mandatory.
Cuestión planteada Si, en relación con el artículo 49.1 e) de la Ley 38/1992, los movimientos en esos envases de cuatro, diez y veinte litros tienen la consideración de movimientos comerciales al por mayor y, si por las operaciones que realiza, tendría la consultante que disponer de CAE como almacén fiscal de hidrocarburos.
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