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A query was raised regarding whether the energy content of coal for special tax purposes should be measured by the lower calorific value (LCV) or the higher calorific value (HCV). The Directorate-General for Taxes (DGT) ruled that the higher calorific value (HCV) must be used.
Cuestión planteada El poder energético del carbón suministrado ¿se determina mediante el poder calórifico inferior (PCI) de dicho carbón o mediante el poder calórifico superior(PCS)?
Para determinar la base imponible del Impuesto especial sobre el Carbón, el sujeto pasivo debe utilizar el poder calorífico superior (PCS) del producto entregado. Aunque el PCI mide el calor realmente aprovechable, la Directiva 2003/96/CE exige que el poder energético se cuantifique por su valor calorífico bruto.
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