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A query was raised regarding the taxation of biogas produced in a biomass plant based on its intended use. The DGT has determined that self-consumption during the manufacturing process is not subject to the tax, and that production for cogeneration is exempt provided legal requirements are met.
Cuestión planteada Tributación del biogás en el Impuesto sobre Hidrocarburos, según los distintos supuestos de consumo del mismo.
El biogás se clasifica en el código NC 2711.29.00, por lo que está incluido en el Impuesto sobre Hidrocarburos. El autoconsumo del biogás para el calentamiento de fangos en el proceso de fabricación no está sujeto al impuesto por encontrarse en régimen suspensivo. La fabricación de biogás destinada a la producción de electricidad o cogeneración de electricidad y calor está exenta según el artículo 51.4 de la LIE, siempre que la actividad esté comprendida en la Ley del Sector Eléctrico y se obtenga la autorización de la oficina gestora.
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