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V2937-17 15 November 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Subsidised diesel supply via pipelines requires the recipient to be an end consumer or a homeowners' association

A query was raised regarding the definition of an end consumer within a subsidised diesel supply system via pipelines and whether a homeowners' association is required. The DGT clarifies that the supply must comply with existing control models: home delivery or supply at a premises with fixed installations.

The question raised

Indicate who is considered a final consumer and, if necessary, whether it would be required to constitute a property owners' association to receive the subsidized diesel on behalf of said association.

The DGT's ruling

For the supply to be valid, either the supplier delivers the product to the home of each final consumer (requiring registration as a warehouse for direct supply or retail sale), or the receiving installation is considered a property owners' association that groups the consumers. In this second case, the supply would be carried out through the route sales procedure. In any option, the final consumers must prove their status according to the RIE.

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