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A query was made regarding the hydrocarbon tax rate applicable to residual propane obtained during the hydrogenation of vegetable oils for biodiesel. The DGT has determined that, provided it is classified under the corresponding CN codes, this product is considered LPG and must be taxed accordingly.
Cuestión planteada Tipo impositivo aplicable, en el Impuesto sobre Hidrocarburos, al propano obtenido en el proceso de hidrogenación de aceites vegetales.
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