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V2194-22 ·20 October 2022 ·consulta-vinculante Medium impact
Tax

The 5% reduced VAT rate applies to compressed and liquefied natural gas and is compatible with the €0.20 subsidy

The Ministry consulted whether the supply of compressed natural gas (CNG) and liquefied natural gas (LNG) could qualify for the 5% VAT rate and whether this was compatible with the €0.20 per litre/kilogram subsidy. The Directorate-General for Taxes (DGT) ruled that the reduced rate applies to all natural gas and that both measures are compatible provided the classification requirements are met.

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2022-10-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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