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A company has requested a ruling regarding the accrual, tax rate, and required documentation for marketing a fuel additive (NC 3811 9000) produced by mixing other products. The DGT has determined that it must be manufactured under a suspension regime and that the tax accrues when it leaves the factory for purposes outside of said regime.
Cuestión planteada 1. Momento en el que se produce el devengo del Impuesto sobre Hidrocarburos y tipo de gravamen.
La fabricación de aditivos para carburantes (NC 3811) debe realizarse en una fábrica de hidrocarburos en régimen suspensivo. El impuesto se devenga en el momento de la salida de la fábrica con destino fuera del régimen suspensivo, aplicándose el tipo impositivo de la tarifa 2ª, epígrafe 2.18. Al ser considerados productos sensibles, su circulación fuera de régimen suspensivo puede ampararse mediante albaranes de circulación.
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