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V1316-17 29 May 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Refuse collection vehicles are not entitled to partial hydrocarbon tax refunds

A company inquired whether it could receive a partial refund of the Hydrocarbon Tax for the use of diesel in waste collection vehicles exceeding 7.5 tonnes. The DGT has ruled that they are not entitled to this benefit because such vehicles are not used exclusively for the transport of goods.

The question raised

Possibility of obtaining the partial refund of the Hydrocarbons Tax for the consumption of professional diesel.

The DGT's ruling

To access the partial refund of the Hydrocarbons Tax, the transport of goods must be carried out in vehicles intended exclusively for such purpose. Garbage collection and transport vehicles, which include compaction, lifting, or treatment systems, do not meet the requirement of exclusivity in the transport of goods by road. Therefore, the benefit of Article 52 bis of the LIE cannot be applied in this case.

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