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A company requested clarification on the definition, tariff, and heading for hydrocarbon NC 2710 19 47 intended for fixed engines and heating. The DGT has determined that it is classified as gas oil and that its taxation will depend on whether heading 1.3 or 1.4 applies, based on its specific use.
Cuestión planteada Consulta sobre definición, tarifa y epígrafe aplicable a dicho hidrocarburo destinado a utilizarse como combustible en motores fijos y calefacción.
El producto clasificado en el código NC 2710 19 47 se define como gasóleo según el artículo 49.1 de la Ley 38/1992. Tributará por el epígrafe 1.3 (uso general) o el 1.4 (combustible) del artículo 50 de la misma ley, dependiendo del uso que se le dé y cumpliendo los requisitos del Reglamento de Impuestos Especiales. Respecto a la clasificación arancelaria, la competencia corresponde a las autoridades aduaneras.
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