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V2614-14 ·6 October 2014 ·consulta-vinculante Medium impact
Tax

Biogas used as fuel in stationary engines for electricity generation is taxed at €0.65 per gigajoule

A query was made regarding the tax regime and applicable rate for biogas produced at a landfill for electricity generation. The DGT has determined that biogas is subject to the Hydrocarbons Tax and must be taxed under the heading for use as fuel in stationary engines.

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2014-10-06PublishedPublished 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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