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V0973-22 ·3 May 2022 ·consulta-vinculante Medium impact
Tax

Product with NC code 2710 19 47 defined as gas oil; heading depends on intended use

A company requested clarification on the definition, tariff, and heading for hydrocarbon NC 2710 19 47 intended for fixed engines and heating. The DGT has determined that it is classified as gas oil and that its taxation will depend on whether heading 1.3 or 1.4 applies, based on its specific use.

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2022-05-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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