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V0706-20 6 April 2020 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Registration in the excise duty register required for those first introducing vegetable oils into biodiesel plants

The applicant asks whether they must register for excise duties when acting as an intermediary for vegetable oils destined for biodiesel manufacturers. The DGT rules that the obligation to register and submit Form 522 lies with the person on whose behalf the products are first introduced into a factory or bonded warehouse.

The question raised

Obligation to register in the corresponding territorial register of the excise tax management office.

The DGT's ruling

Vegetable oils (CN codes 1507 to 1518) are only considered subject to the Hydrocarbons Tax when they are intended for use as fuel or propellant, which occurs upon their first entry into a factory or tax warehouse. The person or entity making such direct shipment to the factory is obliged to register in the territorial register of the tax management office and to submit a quarterly report using form 522. Registration is deemed to have taken place upon the submission of the first quarterly report.

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