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A cooperative asks about VAT and Hydrocarbons Tax treatment of supplying biomethane and issuing ecological origin certificates to a UK entity. The DGT determines that the supply of biomethane constitutes a supply of goods, while the issuance of certificates is an ancillary service, taxable under the main operation's regime.
Cuestión planteada Se plantea la tributación en el ámbito del Impuesto sobre el Valor Añadido de las entregas de biometano conjuntamente con la expedición de los certificados de procedencia ecológica del mismo a favor de la entidad británica. Así como, su tributación en el ámbito del Impuesto especial sobre Hidrocarburos.
La entrega de biometano se considera entrega de bienes y la expedición de certificados de procedencia ecológica es una prestación de servicios accesoria. Si la entidad británica tiene un establecimiento permanente en España, la operación está sujeta al IVA, pero estará exenta si los bienes están vinculados a un régimen de depósito distinto del aduanero. En el Impuesto sobre Hidrocarburos, el devengo no se produce a la salida de la fábrica si el biometano se introduce en un depósito fiscal, sino a la salida de dicho depósito.
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