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A company that collects used vegetable oils to sell to biodiesel plants seeks clarification on its tax treatment regarding Excise Duty and VAT. The DGT determines that the company must register for special taxes and that its deliveries to biodiesel plants are subject to and exempt from VAT.
Cuestión planteada Implicaciones de la actividad realizada en relación con el Impuesto sobre Hidrocarburos. Procedencia o no de la repercusión del Impuesto sobre el Valor Añadido (IVA) cuando se venda a fábricas de biodiesel. Problemática a efectos del IVA en relación con la recogida de los aceites usados.
La entrega de aceites vegetales (NC 1507 a 1518) a fábricas o depósitos fiscales de biodiesel, realizada directamente por el proveedor, resulta sujeta y exenta de IVA por vinculación al régimen de depósito distinto del aduanero. No obstante, la entrega a empresas de recogida que no sean depósitos distintos del aduanero no está exenta. Los servicios de recogida, transporte o valorización de residuos, como los aceites usados de procedencia doméstica, tributan al 10% de IVA. Las entregas de aceites usados a empresas de recogida que no resulten exentas tributan al 21%.
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