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V2090-15 ·8 July 2015 ·consulta-vinculante Medium impact
Tax

Reduced hydrocarbon tax rate applicable to natural gas used in industrial processes

A feed manufacturer has enquired whether natural gas used to generate steam in a boiler for its production process can be taxed at the reduced rate. The Directorate General for Taxes (DGT) has ruled that it can, as the usage is for professional purposes within an industrial facility.

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2015-07-08PublishedPublished 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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