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A query was raised regarding whether end consumers of subsidised diesel are required to present their NIF identification card or label. The DGT has ruled that they must submit a specific declaration and a document proving their NIF so that the supplier can verify their details.
Cuestión planteada Obligatoriedad de presentar la tarjeta o etiqueta identificativa del NIF por los consumidores finales.
Para aplicar el tipo reducido al gasóleo, el consumidor final debe acreditar su condición ante el proveedor mediante una declaración específica con sus datos y domicilio fiscal. Esta declaración debe ir acompañada de la tarjeta o etiqueta identificativa del NIF para verificar la exactitud de los datos. El suministrador no puede sustituir estos documentos por otros mecanismos. La declaración puede remitirse por correo electrónico u otro medio que deje constancia de su recepción.
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