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V0354-15 30 January 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Natural gas for engine test beds taxed at €0.65 per gigajoule

A gas engine company has requested clarification on the tax rate applicable to natural gas used in its test beds. The DGT has ruled that a rate of €0.65 per gigajoule must be applied, as it constitutes indirect electricity generation.

The question raised

Determination of the tax rate to be applied to natural gas used in engine test benches.

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