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V2560-14 30 September 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · biogás

Biogas energy content must be measured by gross energy rather than electricity generated

A company has requested clarification on whether the energy content of biogas produced at a landfill can be determined by measuring the electricity generated. The Directorate-General for Taxes (DGT) has ruled that the energy content must be quantified based on the gross energy contained within the gas, rather than the resulting electricity.

The question raised

Possibility of determining the energy content of biogas from the electrical energy produced, measured in electrical meters or measured at the power plant busbars.

The DGT's ruling

The tax base for the Hydrocarbons Tax for products with a rate based on energy is their energy content in gigajoules. This must be quantified through the proportions of its components or through combustion tests in a calorimeter. It is not possible to estimate said energy content by reading the electrical energy generated when using biogas.

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