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V2847-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Liability for Hydrocarbon Tax or Coal Excise Duty depends on product tariff classification

A cosmetics company has requested clarification on whether sludge resulting from its production, mixed with wood chips for use as fuel, is subject to Hydrocarbon Tax or Coal Excise Duty. The DGT stated that it cannot determine the tariff classification and refers the matter to the customs authority.

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2018-10-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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