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V3200-17 ·14 December 2017 ·consulta-vinculante Medium impact
Tax

Right to exemption or refund of Hydrocarbon Tax for commercial vessels

A nautical tourism company has enquired whether it can use diesel under the Hydrocarbon Tax exemption for its vessels. The DGT has ruled that if the activity constitutes a service provided for consideration, it is not considered private recreational boating and may qualify for the tax benefit.

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2017-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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