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An international transport company has requested clarification on who the recipient of fuel is when subcontracted carriers use a purchase card held in the name of the consulting company. The DGT has determined that the consulting company is the recipient, as it maintains the power of disposal over the fuel.
Cuestión planteada Destinatario del suministro de combustible efectuado en el marco de la prestación del servicio del transporte cuyo pago se realiza con la tarjeta de compra emitida a nombre de la consultante.
Para que exista una entrega de bienes, debe haber una relación jurídica donde la retribución sea el contravalor del servicio. En el caso de contratos de enganche, la empresa que encarga el transporte es la destinataria del carburante si es quien decide su utilización, destino y asume su coste mediante medios electrónicos vinculados a sus cuentas. El transportista subcontratado adquiere los bienes directamente, pero no dispone de la facultad de decidir su uso.
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