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V0754-24 ·16 April 2024 ·consulta-vinculante Medium impact
Tax

Hydrocarbon tax exemption may apply to aviation fuels

An aerial works company has requested clarification regarding the application of the hydrocarbon tax exemption to its fuel. The DGT explains the requirements for justification through delivery notes and the conditions for using private facilities.

In 6 key points

How it affects those involved

This clarification provides legal certainty for aviation companies regarding the tax-exempt status of their fuel, provided they meet specific documentation and facility requirements.

Lifecycle

2024-04-16PublishedPublished 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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