Skip to content
Back to index
V1358-23 22 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · volumen de operaciones

Hydrocarbon tax must be included in turnover and triggers SII obligations if thresholds are exceeded

A fuel trading company inquired whether hydrocarbon tax should be included in its VAT turnover and if it is required to use the Immediate Supply of Information (SII) system. The DGT ruled that it must be included in the turnover calculation and that, once the legal threshold is exceeded, the company is obliged to use the SII.

The question raised

The applicant asks whether the Hydrocarbon Excise Duty forms part of the volume of operations and whether they are subject to the immediate supply of information.

The DGT's ruling

The hydrocarbon tax forms part of the VAT taxable base and, therefore, must be included in the calculation of the taxable person's volume of operations. Having exceeded the volume of operations of 6,010,121.04 euros, the entity shall have a monthly settlement period and shall be subject to the Immediate Supply of Information (SII).

Book your free first meeting