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A company has requested clarification on whether zero-emission renewable diesel could be exempt from Hydrocarbon Tax. The DGT indicates that the application of the tax depends on the tariff classification (CN codes) and the intended use of the product.
This ruling clarifies that the tax status of renewable fuels is not determined solely by their environmental profile, but by their specific CN code and end-use, affecting tax liability for distributors and consumers.
The tax team reviews your specific situation.
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