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A hydrocarbon company has requested clarification regarding the use of electronic documents for on-the-road sales and taxation within fiscal warehouses. The DGT permits the use of computer-based media for delivery notes and dispatch notes, and clarifies that on-the-road sales are subject to VAT upon the conclusion of the suspensive regime.
Cuestión planteada Tributación de las operaciones de compra de productos objeto del Impuesto Especial sobre Hidrocarburos que se encuentran en régimen suspensivo en un depósito fiscal y de las operaciones de venta del mismo y sobre la posibilidad de utilizar documentos electrónicos para expedir y entregar las notas de entrega así como el albarán de circulación propios del sistema de ventas en ruta.
Los documentos de circulación y notas de entrega para ventas en ruta pueden emitirse mediante procedimientos informáticos y almacenarse en cualquier dispositivo que permita su presentación a la Administración. Las operaciones de compraventa en depósitos fiscales están sujetas a IVA, pero las ventas en ruta pierden la exención por desvinculación del régimen de depósito distinto del aduanero. La salida de los bienes del depósito fiscal se considera una operación asimilada a la importación.
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