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The taxpayer inquires about the tax treatment of a parts cleaning product (NC 3814 00 90). The DGT determines that it is not subject to Hydrocarbon Tax provided it is not used as fuel or propellant, and further analyses the exemption from the Alcohol and Derived Beverages Tax for products containing alcohol.
Cuestión planteada Tratamiento fiscal de la fabricación o importación de dicho producto y de su comercialización, en relación con los impuestos especiales de fabricación.
Un producto clasificado en el código NC 3814 no está incluido en el Impuesto sobre Hidrocarburos por no figurar en el artículo 46 de la Ley 38/1992, ni ser un hidrocarburo, ni destinarse a uso como carburante o combustible. Respecto al Impuesto sobre el Alcohol y Bebidas Derivadas, la circulación y tenencia de productos NC 3814 que contengan alcohol desnaturalizado no están sometidas a requisitos formales del impuesto. Este criterio se extiende a productos NC 3814 importados o elaborados en otro Estado miembro de la UE bajo sus propias disposiciones.
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