Skip to content
Back to index
V2226-14 1 September 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · ámbito objetivo

Methylal classified under CN code 3814 0090 is not subject to Hydrocarbon Tax under the declared conditions

A company has requested clarification on whether methylal (CN 3814 0090) is subject to Hydrocarbon Tax. The DGT has determined that, under this specific code and declared use, the product does not fall within the scope of the tax.

The question raised

Inclusion of the referred product within the objective scope of the Hydrocarbons Tax and, where applicable, the corresponding tax treatment.

The DGT's ruling

A product with NC code 3814 is not directly included within the objective scope of the tax pursuant to Article 46 of Law 38/1992. It is also not considered a hydrocarbon for these purposes and, according to its declared use, it is not intended to be used as a fuel, a fuel additive, or for increasing the volume of fuels. Therefore, its manufacture or importation is not subject to the tax.

Book your free first meeting