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A cosmetics company has requested clarification on whether sludge resulting from its production, mixed with wood chips for use as fuel, is subject to Hydrocarbon Tax or Coal Excise Duty. The DGT stated that it cannot determine the tariff classification and refers the matter to the customs authority.
Cuestión planteada Determinar si el producto sobre el que se consulta está sujeto al Impuesto sobre Hidrocarburos o, en su caso, al Impuesto Especial sobre el Carbón.
La DGT no tiene competencia para determinar la clasificación arancelaria, materia que corresponde al Departamento de Aduanas e Impuestos Especiales. Si la clasificación arancelaria determina que el producto no es un hidrocarburo ni carbón, no habría sujeción. Si fuera un hidrocarburo no listado en el apartado 1 del art. 46 de la LIE, su tributación dependería de su equivalencia con la tarifa 1ª según el art. 50.3 de la LIE. En caso de contener alcohol, se aplicaría el régimen de alcohol parcialmente desnaturalizado si se autoriza el traslado para aprovechamiento energético.
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