Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The classification of wholesale or retail hydrocarbon operators or distributors is governed by the Hydrocarbons Sector Law, meaning the DGT is not competent to determine such status. In tax warehouses, the physical unloading of products is mandatory for it to be considered storage, whereas receipt and dispatch are considered ancillary activities. Losses in tax warehouses are considered justified if they do not exceed the regulatory percentages.
The DGT's position remains stable on technical aspects such as transport in drums or inventory accounting. However, a tightening in the interpretation of tax warehouse activities is observed, requiring prior physical unloading to prevent receipt and dispatch from being considered independent activities. Finally, the DGT delimits its competence regarding the classification of operators.
Turning points
Establishes that receipt and dispatch without prior physical unloading are not sufficient, as the activity must be storage to fulfill the purpose of the tax suspension regime.
Declares the DGT's lack of competence to classify wholesale or retail distributors, referring this function to the Hydrocarbons Sector Law.
Analysis based on 13 of 15 rulings with a stated position. Updated 26 September 2026.