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V2614-14 6 October 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · biogás

Biogas used as fuel in stationary engines for electricity generation is taxed at €0.65 per gigajoule

A query was made regarding the tax regime and applicable rate for biogas produced at a landfill for electricity generation. The DGT has determined that biogas is subject to the Hydrocarbons Tax and must be taxed under the heading for use as fuel in stationary engines.

The question raised

Tax regime applicable to the production of biogas in landfills and, specifically, the tax rate to be applied under the Excise Duty on Hydrocarbons when intended as fuel for electricity production.

The DGT's ruling

Biogas obtained from residual biomass is classified under NC codes 2705 or 2711.29.00, thereby falling within the scope of the Excise Duty on Hydrocarbons. Its use in turbines to generate electricity constitutes use as fuel in stationary engines. Therefore, the tax rate under heading 2.13.1 must be applied, which is equivalent to 0.65 euros per gigajoule. The facility must be registered as a hydrocarbon manufacturing plant.

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