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A company ceasing its activity as a hydrocarbon tax warehouse has enquired whether it may transfer end-user declarations to the new owner. The DGT has ruled that the company must retain them for the duration of the tax statute of limitations.
Cuestión planteada ¿Puede la consultante entregar o ceder las declaraciones de consumidor final que posee al tercero adquiriente de su establecimiento o debe conservarlas en su poder durante el plazo de prescripción del derecho de la Agencia Tributaria a practicar cualquier liquidación relacionada con el Impuesto de Hidrocarburos?
El titular del establecimiento debe cumplir con todas las obligaciones fiscales del Impuesto sobre Hidrocarburos. El cambio de titularidad solo surte efecto cuando el nuevo titular se inscribe en el registro territorial. Por tanto, la consultante debe conservar las declaraciones de consumidor final durante el plazo de prescripción del derecho de la AEAT a practicar la liquidación. El nuevo titular deberá exigir sus propias declaraciones a los consumidores cuando le suministre por primera vez.
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