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V1509-18 4 June 2018 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

NC 3811 90 00 products subject to Hydrocarbon Tax if used as fuel additives

A company has requested a ruling regarding the applicability of Hydrocarbon Tax to products under NC code 3811 90 00. The DGT has ruled that these products are subject to the tax if intended for use in fuels, with only the state tax rate being applicable.

The question raised

Liability to the Excise Duty on Hydrocarbons of products classified under CN code 3811 9000.

The DGT's ruling

Products under CN code 3811 90 00 are included within the objective scope of the Excise Duty on Hydrocarbons. If used as a fuel additive, the state tax rate (sum of the general and special rates) applies without a regional rate. If intended for uses other than fuel or combustible, an exemption applies. These products are considered sensitive products and are subject to the control and circulation provisions of Directive 2008/118/EC.

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