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V4714-16 ·8 November 2016 ·consulta-vinculante Medium impact
Tax

Biogas taxation for cogeneration depends on use: €0.65/GJ for electricity and €0.15/GJ for industrial thermal energy

A company requested a ruling on the taxation of biogas under the Hydrocarbons Tax when used in a cogeneration engine, in a boiler for sludge heating, and when flared. The DGT determined that self-consumption for sludge heating and destruction via flaring are not subject to tax, whereas use in a cogeneration engine is.

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2016-11-08PublishedPublished 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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