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V2924-17 ·14 November 2017 ·consulta-vinculante Medium impact
Tax

Diving centres may access hydrocarbon tax exemptions or refunds on diesel

A diving centre association has enquired whether their vessels can use subsidised diesel to transport divers. The DGT has responded that, as this is a commercial activity rather than recreational boating, they are entitled to tax exemptions or refunds, provided the diesel contains the mandatory markers.

In 6 key points

How it affects those involved

Diving businesses can reduce operational costs by claiming tax relief on fuel used for commercial purposes, provided they comply with marking regulations.

Lifecycle

2017-11-14PublishedPublished 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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