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V1580-19 ·26 June 2019 ·consulta-vinculante Medium impact
Tax

Diesel supply for vessels may be exempt from Hydrocarbon Tax and VAT depending on use

The applicant inquired about the requirements for hydrocarbon tax and VAT exemptions regarding the supply of diesel to vessels. The DGT clarified that the hydrocarbon tax exemption depends on the activity not being for recreational purposes and detailed new documentary obligations, whereas for VAT, the exemption requires vessels to serve specific purposes such as commercial navigation, fishing, or naval warfare.

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2019-06-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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