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V2279-22 ·28 October 2022 ·consulta-vinculante Medium impact
Tax

Exemption from hydrocarbon tax on petrol may apply to commercial vessels

A query was raised regarding whether unleaded petrol could be used under the hydrocarbon tax exemption for diving taxi and sea excursion services. The DGT ruled that, as these are paid services with fixed itineraries, they do not constitute private recreational boating, thus allowing for the exemption.

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2022-10-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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