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V0311-23 ·17 February 2023 ·consulta-vinculante Medium impact
Tax

Used cooking oil (UCO) in hydrocarbon tax warehouses falls within the scope of the Hydrocarbons Tax

A logistics company inquired whether used cooking oil (UCO) stored in tax warehouses is subject to the Hydrocarbons Tax. The DGT ruled that, upon entering such a warehouse, the oil is deemed intended for use as fuel and is therefore included within the scope of the tax.

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2023-02-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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