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V1250-18 11 May 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Right to exemption or refund of Hydrocarbon Tax for commercial vessels

The owner of a tourist excursion and whale-watching vessel inquired whether they could use diesel with tax benefits. The DGT ruled that, as it is a commercial activity rather than private recreational boating, the owner is entitled to an exemption or refund of the tax.

The question raised

Possibility of the vessel under consultation using subsidized diesel as fuel when performing passenger transport activities and maritime sightseeing excursions.

The DGT's ruling

Vessels intended for the transport of passengers or for the provision of services for consideration do not engage in private recreational navigation. Therefore, if the activity is commercial, the diesel used is entitled to tax exemption or to the refund of the taxes incurred. These benefits are conditional upon the diesel containing the regulatory tracers and markers.

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