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V2228-14 1 September 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · reexpedidor

Hydrocarbon re-dispatchers must possess storage capacity

A query was raised regarding whether an entity can act as a re-dispatcher of products subject to Hydrocarbon Tax without having storage capacity. The DGT ruled that this is not possible, as regulations require the holder to own an establishment where products are received and stored.

The question raised

1. Whether the consultant can carry out the activity of re-expeditor of products subject to the Hydrocarbons Tax from the company's establishment without having storage capacity.

The DGT's ruling

To be considered a re-expeditor, it is necessary to be the holder of an establishment from which the re-expedition of products subject to the regional rate is carried out. Registration in the registry requires the submission of facility plans indicating storage capacity. As it does not have facilities to receive and store the products, the company acts merely as an intermediary and not as a re-expeditor. Tax obligations and the issuance of circulation documents correspond to the holder of the establishment where the products are located.

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