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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.
Cuestión planteada Régimen fiscal aplicable a la fabricación de biogás en vertedero y en particular tipo impositivo que debe aplicarse en el Impuesto sobre Hidrocarburos cuando se destina como carburante para producir electricidad.
El biogás obtenido de biomasa residual se clasifica en los códigos NC 2705 o 2711.29.00, quedando incluido en el ámbito del Impuesto sobre Hidrocarburos. Su utilización en turbinas para generar electricidad constituye un uso como carburante en motores estacionarios. Por tanto, debe aplicarse el tipo impositivo del epígrafe 2.13.1, que equivale a 0,65 euros por gigajulio. La instalación debe inscribirse como fábrica de hidrocarburos.
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