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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.
Cuestión planteada Señalar quién tiene consideración de consumidor final y, en su caso, si fuera necesario constituir una comunidad de propietarios para recibir el gasóleo bonificado en nombre de dicha comunidad.
Para que el suministro sea válido, o bien el suministrador traslada el producto a domicilio de cada consumidor final (requiriendo inscripción como almacén para suministro directo o venta al por menor), o bien la instalación de recepción se considera depósito de una comunidad de propietarios que agrupa a los consumidores. En este segundo caso, el suministro se realizaría mediante el procedimiento de ventas en ruta. En cualquier opción, los consumidores finales deben acreditar su condición según el RIE.
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