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A juice production company has requested clarification regarding the taxation of biogas obtained from its wastewater. The Directorate-General for Taxes (DGT) has determined that biogas is subject to the Hydrocarbons Tax, although there are cases of non-liability due to self-consumption and reduced rates for industrial use.
This ruling clarifies the tax treatment for industrial biogas production, distinguishing between self-consumption exemptions and reduced rates for industrial applications.
The tax team reviews your specific situation.
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