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V3149-20 ·21 October 2020 ·consulta-vinculante Medium impact
Tax

Hydrocarbon tax exemption may apply to gas supplied before reform but payable after

A cogeneration plant has enquired whether gas supplied prior to Royal Decree-Law 15/2018, but for which payment is due after its entry into force, can benefit from the new tax exemption. The DGT has ruled that this is possible, provided all regulatory requirements are met.

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Lifecycle

2020-10-21PublishedPublished 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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