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V0973-22 3 May 2022 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto sobre hidrocarburos

Product with NC code 2710 19 47 defined as gas oil; heading depends on intended use

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.

The question raised

Inquiry regarding the definition, rate, and heading applicable to said hydrocarbon intended for use as fuel in fixed engines and heating.

The DGT's ruling

The product classified under CN code 2710 19 47 is defined as gas oil pursuant to Article 49.1 of Law 38/1992. It shall be taxed under heading 1.3 (general use) or 1.4 (fuel) of Article 50 of the same law, depending on its intended use and subject to compliance with the requirements of the Excise Duties Regulations. Regarding tariff classification, competence lies with the customs authorities.

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