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V2701-17 23 October 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Electronic administrative document required if tax-exempt bunkering exceeds 50 kilometres

A company authorised for on-route sales of tax-exempt fuel for vessels has enquired whether an electronic administrative document must be used when the supply distance exceeds 50 kilometres. The DGT has ruled that once this limit is exceeded, the use of said electronic document is mandatory.

The question raised

Obligation to cover the movement of provisioning products with an electronic administrative document when the movement requires traveling a distance exceeding 50 kilometers to carry out the provisioning, if the on-route sales procedure has been authorized.

The DGT's ruling

The exception allowing the non-use of an electronic administrative document for provisioning is limited to journeys of a distance equal to or less than 50 kilometers. If the distance to carry out the supply exceeds 50 kilometers, the movement must be covered by an electronic administrative document. The authorization for on-route sales does not permit carrying out provisioning that exceeds said distance without the corresponding electronic document.

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