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V0629-19 ·25 March 2019 ·consulta-vinculante Medium impact
Tax

Coal gangue exempt from tax if not classified under established coal codes

A query was raised regarding whether the sale of coal gangue is subject to the Special Tax on Coal. The DGT indicates that if the product does not fall within the specific coal tariff codes, it is not taxable, although it notes that the nature of gangue makes taxation difficult.

In 6 key points

How it affects those involved

Companies dealing with coal by-products may benefit from tax exemptions if their products are classified under non-coal tariff headings.

Lifecycle

2019-03-25PublishedPublished 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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