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V1758-23 ·19 June 2023 ·consulta-vinculante Medium impact
Tax

Partial refund of Hydrocarbon Tax may be requested for diesel used in forestry

A taxpayer has enquired whether they are entitled to a partial refund of the Hydrocarbon Tax for diesel used in forestry activities. The Directorate-General for Taxes (DGT) has ruled that forestry is included within the legal provisions allowing for such a refund.

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2023-06-19PublishedPublished 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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