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V0918-20 ·16 April 2020 ·consulta-vinculante Medium impact
Tax

Coal tax exemption for bitumen may apply if the user establishment's CAC is displayed

An asphalt manufacturing company has enquired whether it can use its Coal Activity Code (CAC) to claim the non-combustion exemption when purchasing bitumen. The DGT clarifies that the specific CAC of the establishment where the product will be used must be registered and displayed.

In 6 key points

How it affects those involved

This ruling clarifies the administrative requirements for businesses seeking tax exemptions on bitumen, emphasizing that the exemption is tied to the specific site of use rather than the company's general activity code.

Lifecycle

2020-04-16PublishedPublished 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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