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V3165-19 13 November 2019 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gasóleo bonificado

Each owner must sign the end-consumer declaration for subsidised diesel

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.

The question raised

Whether it is the community of owners or, conversely, each one of them, who is obliged to sign the final consumer declaration.

The DGT's ruling

The final consumer is the person or entity that receives the subsidized diesel to use it under their own direction and responsibility. In this case, as the tank is owned by the sender and the supply is carried out through piping according to individual meter readings, each owner is the one who directly receives the product. Therefore, each owner must prove their status to the provider through the corresponding declaration.

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