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V0692-14 13 March 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Diesel B and C must be accounted for separately in tax warehouses

A query was raised regarding whether Diesel B and Diesel C should be treated jointly or separately in Hydrocarbon Tax counts, given they share the same tax rate. The Directorate-General for Tax (DGT) ruled that they must be accounted for separately due to their physical differences and distinct fiscal marking.

The question raised

Given that both types of subsidized diesel have the same tax rate, must both subsidized diesels be treated jointly or separately in the counts carried out exclusively for the purposes of the Excise Duty on Hydrocarbons?

The DGT's ruling

Although diesel B and diesel C belong to the same heading 1.4 of tariff 1 of the Excise Duty on Hydrocarbons, they must be recorded separately in the accounting records. This is because they are physically different products that require distinct storage tanks to avoid contamination and possess differentiated marking obligations (red dye for B and blue for C).

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