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A petrol station company has enquired about its formal obligations when selling hydrocarbons to other retailers. The DGT has responded that, although no additional registration is required, the goods must be transported accompanied by a circulation note.
Cuestión planteada En relación con el Impuesto sobre Hidrocarburos, se pregunta cuáles serían las obligaciones fiscales formales que incumben a un distribuidor minorista para comerciar con otro minorista los hidrocarburos que ya hubiesen soportado la aplicación de impuestos a un tipo impositivo pleno y, en particular, las siguientes:
Los distribuidores minoristas que suministren productos petrolíferos a otros minoristas deben estar inscritos en el registro de impuestos especiales. La circulación de estos productos debe estar amparada por un documento de circulación, que en este caso será un albarán de circulación conforme al Reglamento de Impuestos Especiales. Si la mercancía se entrega directamente al destinatario final sin pasar por el reexpedidor, el albarán debe indicar las instalaciones del destinatario como lugar de entrega. Si la mercancía pasa primero por el reexpedidor, se requerirán dos albaranes de circulación distintos para cada tramo.
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