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A fuel trading company has requested clarification regarding who is liable for the payment of Hydrocarbons Tax. The Directorate General for Taxes (DGT) has ruled that the status of the taxable person depends on whether the company acts as a depositary, importer, registered or certified recipient, or if it carries out irregular operations.
Cuestión planteada Determinación del obligado tributario en el Impuesto sobre Hidrocarburos
El obligado tributario se determina según el supuesto específico de la operación, ya sean entregas interiores, importaciones o circulaciones irregulares. La entidad será sujeto pasivo si encaja en las categorías de depositario autorizado, declarante en importaciones, destinatario registrado o certificado, o si participa en entradas o fabricaciones irregulares. Si resulta ser sujeto pasivo por cualquiera de estos títulos, estará obligada a la autoliquidación y pago simultáneo del impuesto.
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