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V0121-17 ·23 January 2017 ·consulta-vinculante Medium impact
Tax

Fuel gas for cogeneration in refineries taxed at €0.15/GJ for thermal energy and €0.65/GJ for electricity

A refinery has requested a ruling regarding the taxation of fuel gas used in cogeneration units to produce thermal and electrical energy. The DGT has determined that, as it is an industrial activity, the reduced rate may be applied to the thermal component and the general rate to the electrical component.

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2017-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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