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V0867-17 ·7 April 2017 ·consulta-vinculante Medium impact
Tax

Coal supplies to a research foundation are not exempt from Coal Excise Duty

A company has requested clarification on whether the supply of anthracite coal to a foundation for research and development projects into combustion technologies qualifies for an exemption. The Directorate General of Taxes (DGT) has ruled that the exemption does not apply and that the supply is subject to excise duty.

In 6 key points

How it affects those involved

This ruling clarifies that research activities do not automatically grant tax exemptions for coal supplies, reinforcing the principle that the tax applies unless specific statutory conditions are met.

Lifecycle

2017-04-07PublishedPublished 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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