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V2762-18 ·22 October 2018 ·consulta-vinculante Medium impact
Tax

Biogas produced for heat and power cogeneration may be exempt from Hydrocarbon Tax

A query was raised regarding the taxation of biogas produced in a biomass plant based on its intended use. The DGT has determined that self-consumption during the manufacturing process is not subject to the tax, and that production for cogeneration is exempt provided legal requirements are met.

In 6 key points

Lifecycle

2018-10-22PublishedPublished 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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