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V1770-19 ·10 July 2019 ·consulta-vinculante Medium impact
Tax

Mobile generators ineligible for hydrocarbon tax exemption if they do not meet power plant or combined cycle definitions

A query was raised regarding whether electricity production via mobile generators qualifies for hydrocarbon tax exemptions. The DGT ruled that, as they do not constitute power plants or combined cycle plants under the law, they are ineligible for such exemptions.

In 6 key points

Lifecycle

2019-07-10PublishedPublished 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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