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A company has requested clarification on whether zero-emission renewable diesel could be exempt from Hydrocarbon Tax. The DGT indicates that the application of the tax depends on the tariff classification (CN codes) and the intended use of the product.
Cuestión planteada Posible exención del Impuesto sobre Hidrocarburos del gasóleo certificado como renovable y cero emisiones.
El ámbito objetivo del impuesto incluye productos según sus códigos NC y su destino como combustible o carburante. El gasóleo y el biodiesel tienen definiciones y tipos impositivos específicos según la Ley 38/1992. La consulta no especifica el código NC del producto, lo que impide determinar su tratamiento exacto.
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