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V2729-14 13 October 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · almacén fiscal

End-user declarations cannot be transferred to the new owner of a business

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.

The question raised

May the taxpayer deliver or transfer the end-consumer declarations in their possession to the third-party purchaser of their establishment, or must they retain them during the statute of limitations period for the Tax Agency's right to perform any assessment related to the Hydrocarbons Tax?

The DGT's ruling

The holder of the establishment must comply with all tax obligations regarding the Hydrocarbons Tax. The change of ownership only takes effect when the new holder is registered in the territorial registry. Therefore, the taxpayer must retain the end-consumer declarations during the statute of limitations period for the AEAT's right to perform a tax assessment. The new holder must demand their own declarations from consumers upon their first supply.

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