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A joint venture (UTE) has enquired whether it can claim a partial refund of the hydrocarbon tax for the diesel used in its trucks. The Directorate-General for Traffic (DGT) has ruled that the right to such a refund belongs to the vehicle owners and not to the joint venture, provided it does not hold ownership.
Cuestión planteada Posibilidad de obtener la devolución parcial del Impuesto sobre Hidrocarburos por consumo de gasóleo profesional, por el gasóleo utilizado en sus camiones.
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