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V0212-26 4 February 2026 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre hidrocarburos

Hydrogen intended as fuel additive falls under Hydrocarbons Tax

A hydrogen promoter inquires about its tax treatment when used in mobility or industry. The DGT states that if used as a fuel additive, the product is subject to the Hydrocarbons Tax and requires prior authorisation.

The question raised

The consultant wishes to know:

The DGT's ruling

Hydrogen, although not included in the CN code list of article 46.1, is included in the tax if it is intended to be used as a fuel, additive, or to increase the volume of fuels. For its commercialization for this purpose, it is necessary to obtain an authorization from the Ministry of Finance that determines the applicable tax rate. The production of this hydrogen is considered manufacturing, requiring registration in the Territorial Registry. Hydrogen intended for industrial use is not included in the objective scope of the tax.

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