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The applicant asks whether Hydrocarbon Tax must be charged when acquiring liquefied natural gas at a factory or fiscal warehouse for transport to another Member State. The DGT rules that the tax accrues at the moment the product leaves the factory or fiscal warehouse.
Cuestión planteada 1. Teniendo en cuenta que el destino que va a darse al gas natural licuado adquirido al proveedor es el transporte y entrega en otro Estado miembro, si dicha adquisición se produce a la salida de un establecimiento que tenga la consideración de fábrica o depósito fiscal, ¿debe repercutirse el Impuesto sobre Hidrocarburos?
El devengo del Impuesto sobre Hidrocarburos se produce en el momento en que el gas natural sale de la fábrica o depósito fiscal para ser introducido en los camiones con destino a otro Estado miembro. Para la circulación, tenencia y utilización de gas natural no se requieren documentos de circulación específicos, aunque se debe acreditar la situación fiscal mediante documentación comercial. Los empresarios que entreguen productos con impuesto devengado a receptores autorizados en otro Estado miembro de la Unión Europea tienen derecho a la devolución de las cuotas.
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