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V1315-17 29 May 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Vegetable-derived propane from oils is taxed as LPG according to its CN code

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.

The question raised

Applicable tax rate, under the Excise Duty on Hydrocarbons, for propane obtained during the hydrogenation process of vegetable oils.

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