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A company requested a ruling on the taxation of biogas obtained from wastewater treatment plants for use in engines, boilers, and flares. The DGT has determined that self-consumption in digestion processes and boilers is not subject to the tax, and that flaring is exempt.
Cuestión planteada Tributación en el Impuesto sobre Hidrocarburos del biogás destinado al motor utilizado en cogeneración, del inyectado en los fangos para su homogeneización y agitado, del destinado a la caldera para calentar el fango y del que se destruye quemándose en la antorcha.
El biogás obtenido es un producto incluido en el Impuesto sobre Hidrocarburos y su extracción constituye fabricación. El autoconsumo del biogás para la digestión de fangos y para el calentamiento de los mismos en caldera no está sujeto al impuesto por realizarse en régimen suspensivo. El biogás quemado en antorcha sin aprovechamiento de calor está exento. Si el biogás se usa como carburante en motores fuera de una instalación industrial, tributa al tipo del epígrafe 2.13.1 (0,65 euros por gigajulio).
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