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V0691-15 ·3 March 2015 ·consulta-vinculante Medium impact
Tax

Accrual of Hydrocarbon Tax occurs upon the removal of fuel additives from the factory

A company has requested a ruling regarding the accrual, tax rate, and required documentation for marketing a fuel additive (NC 3811 9000) produced by mixing other products. The DGT has determined that it must be manufactured under a suspension regime and that the tax accrues when it leaves the factory for purposes outside of said regime.

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2015-03-03PublishedPublished 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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