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A refinery has requested a ruling regarding the taxation of fuel gas used in cogeneration units to produce thermal and electrical energy. The DGT has determined that, as it is an industrial activity, the reduced rate may be applied to the thermal component and the general rate to the electrical component.
Cuestión planteada Tributación por el Impuesto sobre Hidrocarburos del fuel gas utilizado como combustible en las unidades de cogeneración.
El fuel gas consumido en motores de cogeneración se considera uso como carburante y está sujeto al impuesto. En instalaciones industriales como refinerías, la parte del fuel gas destinada a producir energía térmica puede tributar al tipo de 0,15 euros por gigajulio (epígrafe 2.13.2). La parte destinada a la producción de electricidad debe tributar al tipo de 0,65 euros por gigajulio (epígrafe 2.13.1). Para aplicar este tratamiento, se debe seguir el procedimiento de imputación de porcentajes regulado en el Reglamento de los Impuestos Especiales.
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