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V0312-16 26 January 2016 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Product NC 3814 00 90 is not subject to Hydrocarbon Tax if it is neither fuel nor propellant

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.

The question raised

Tax treatment of the manufacture or import of said product and its marketing, in relation to excise duties on manufacture.

The DGT's ruling

A product classified under CN code 3814 is not included in the Excise Duty on Hydrocarbons as it does not appear in Article 46 of Law 38/1992, nor is it a hydrocarbon, nor is it intended for use as fuel or combustible. Regarding the Tax on Alcohol and Derived Beverages, the circulation and possession of CN 3814 products containing denatured alcohol are not subject to the formal requirements of the tax. This criterion extends to CN 3814 products imported from or manufactured in another EU Member State under its own provisions.

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