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V1308-22 ·9 June 2022 ·consulta-vinculante Medium impact
Tax

Exemption or refund of hydrocarbon tax may apply to commercial vessels

A taxpayer inquired whether their diving taxi and sea excursion business qualifies for hydrocarbon tax exemption or refund when using diesel. The DGT ruled that, as these are paid services with fixed itineraries, they do not constitute private recreational boating and are therefore eligible for these tax benefits.

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2022-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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