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V1546-14 12 June 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Hydrocarbon Tax refunds unavailable if transport is not exclusively by road

A transport and earthmoving company enquired whether they could reclaim part of the tax on diesel used in their trucks exceeding 7.5 tonnes. The DGT ruled that they are only entitled to a refund if the vehicles are used exclusively for the road transport of goods.

The question raised

Right to a partial refund of the Hydrocarbons Tax due to the use of diesel for professional use in the engines of the aforementioned trucks.

The DGT's ruling

The right to a partial refund of the Hydrocarbons Tax requires that vehicles exceeding 7.5 tonnes be used exclusively for road freight transport. If transport is carried out on terrain such as quarries or spoil heaps, off paved roads, the requirement of exclusivity to road transport is not met. Therefore, in such a case, the tax refund is not applicable.

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