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V2539-23 ·22 September 2023 ·consulta-vinculante Medium impact
Tax

The regasification activity may be classified under heading 123.2 of the IAE if carried out for distribution via pipeline

A company inquired whether the regasification of natural gas is included under heading 123.2 of the IAE Tariffs. The DGT responds that it is possible if regasification is necessary for transport via pipeline connected to the National Gas Pipeline Network.

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2023-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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