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A query was raised regarding whether a homeowners' association or each individual owner must sign the end-consumer declaration for the supply of subsidised diesel. The DGT ruled that it is each individual owner who must certify their status as an end-consumer.
Cuestión planteada Si es la comunidad de propietarios o, por el contrario, cada uno de estos, quien viene obligada a suscribir la declaración de consumidor final.
El consumidor final es la persona o entidad que recibe el gasóleo bonificado para utilizarlo bajo su propia dirección y responsabilidad. En este caso, al ser el depósito propiedad del expedidor y el suministro realizarse mediante canalización según lecturas de contadores individuales, cada propietario es quien recibe directamente el producto. Por tanto, cada propietario debe acreditar su condición ante el proveedor mediante la declaración correspondiente.
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