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A company leasing power generators has enquired whether it needs to be registered as a retailer or a holder of a tax warehouse when acting as an intermediary in the purchase of subsidised gas oil for its client. The DGT ruled that this is not necessary, provided that the fuel is delivered directly from the distributor to the end consumer.
Cuestión planteada ¿Necesita la arrendadora una autorización como detallista o titular de almacén fiscal cuando actúa como intermediario solicitando gasóleo bonificado al distribuidor para su entrega directa al consumidor final, sin recibirlo ella?
La arrendadora no necesita autorización de detallista o titular de almacén fiscal si se limita a intermediar entre el distribuidor y el consumidor final, permitiendo que este último reciba el gasóleo directamente. Si la arrendadora realizara el suministro efectivo del carburante, sí debería estar autorizada como minorista o titular de almacén fiscal. La empresa arrendadora no es sujeto pasivo del Impuesto sobre Hidrocarburos y, por tanto, no debe efectuar la repercusión del impuesto.
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