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V1509-18 ·4 June 2018 ·consulta-vinculante Medium impact
Tax

NC 3811 90 00 products subject to Hydrocarbon Tax if used as fuel additives

A company has requested a ruling regarding the applicability of Hydrocarbon Tax to products under NC code 3811 90 00. The DGT has ruled that these products are subject to the tax if intended for use in fuels, with only the state tax rate being applicable.

In 6 key points

How it affects those involved

This ruling clarifies the tax liability for specific chemical products, ensuring that their use as fuel additives triggers the obligation to pay Hydrocarbon Tax at the state rate.

Lifecycle

2018-06-04PublishedPublished 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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