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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.
Question raised: The taxation within the scope of Value Added Tax of the deliveries of biomethane together with the issuance of the ecological certificates of origin thereof in favor of the British entity is raised. As well as its taxation within the scope of Excise Duty on Hydrocarbons.
The delivery of biomethane is considered a supply of goods and the issuance of ecological certificates of origin is an ancillary supply of services. If the British entity has a permanent establishment in Spain, the transaction is subject to VAT, but it shall be exempt if the goods are linked to a storage regime other than the customs regime. Regarding Excise Duty on Hydrocarbons, the accrual does not occur upon exit from the factory if the biomethane is placed into a tax warehouse, but rather upon exit from said warehouse.
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