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A logistics company inquired whether used cooking oil (UCO) stored in tax warehouses is subject to the Hydrocarbons Tax. The DGT ruled that, upon entering such a warehouse, the oil is deemed intended for use as fuel and is therefore included within the scope of the tax.
Cuestión planteada La empresa consultante manifiesta que según el artículo 20 de la Directiva 2003/96/CE del Consejo, de 27 de octubre de 2003, por la que se reestructura el régimen comunitario de imposición de los productos energéticos y de la electricidad, y el artículo 46.1 g) de Ley 38/1992, de 28 de diciembre, de Impuestos Especiales, el producto citado está dentro del ámbito objetivo de los impuestos especiales de fabricación si se destina a un uso como carburante o como combustible. Se considera que se destina a un uso como carburante o combustible desde el momento en el que se produce su primera entrada en un establecimiento autorizado para fabricar, o para almacenar productos destinados a tales usos, conforme a lo dispuesto en el artículo 108. bis 4 del Reglamento de los Impuestos Especiales, aprobado por el Real Drecreto 1165/1995 de 7 de julio.
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