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A logistics operator inquired whether it is possible to carry out re-dispatching operations for alcohol and hydrocarbons using only entry and exit accounting records, without the physical loading or unloading of the product. The DGT ruled that, provided there is actual storage activity, it does not prevent these specific operations from being conducted via accounting records.
Cuestión planteada Con la excepción de las operaciones autorizadas de acuerdo con el art. 108 ter RIE: en un depósito fiscal logístico que dispone de un parque de tanques de almacenamiento y capacidad suficientes para justificar actividad tanto en término de rotaciones como de movimiento, atendiendo a necesidades económicas y de optimización logística, ¿se pueden efectuar puntualmente operaciones de reexpedición al amparo de un registro contable de entrada y salida, sin necesidad de efectuar la descarga física y nueva carga del producto descargado?
En un depósito fiscal se debe proceder al almacenamiento de los productos que se vayan a expedir, no siendo suficiente la simple recepción y subsiguiente expedición sin descarga física previa. No obstante, si el operador realiza una verdadera actividad de almacenamiento, nada impide que se efectúen puntualmente operaciones de reexpedición mediante registro contable de entrada y salida sin necesidad de descarga y nueva carga física.
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