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An entity with tax warehouses enquired about the documentation required for the circulation of MTBE and ETBE intended for use as gasoline additives. The DGT ruled that, as they are not defined in Article 49.1 of the LIE, no specific formal requirements apply, although they must be recorded in the accounts.
Cuestión planteada 1. Documento que debe amparar la circulación del MTBE (metil-terbutil-éter), clasificado en el código NC 2909.19.90 y del ETBE (etil-terbutil-éter), clasificado en el código NC 2909.19.10.
La circulación, tenencia y utilización de MTBE y ETBE no está sometida a requisitos formales específicos del Impuesto sobre Hidrocarburos por no estar comprendidos en las definiciones del artículo 49.1 de la LIE. No obstante, se debe justificar su origen y procedencia y la circulación puede ampararse en un albarán u otro documento comercial equivalente. Al formar parte del ámbito objetivo del impuesto, deben incluirse en la contabilidad del establecimiento, identificándolos con su código NC sin consignar epígrafe fiscal en los asientos de entradas y salidas.
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