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V3243-17 18 December 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Subsidised diesel may be transported in tanks or drums if dangerous goods regulations are met

A query was raised regarding whether subsidised diesel could be transported in a 350-litre tank to refuel machinery. The DGT stated that transport in suitable drums or tanks is not considered an atypical method of transport, provided that dangerous goods regulations are complied with.

The question raised

Possibility for the taxpayer to transport the volume of subsidized diesel in their approved tank, by sourcing it directly from the gas station.

The DGT's ruling

Transport in suitable reserve drums or additional tanks is not considered an atypical form of transport if it complies with dangerous goods and retail regulations. If the volume transported exceeds 200 liters, excise tax regulations require that the movement be covered by a movement document, such as the delivery note provided for in Article 24 of the RIE.

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