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V2924-17 14 November 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Diving centres may access hydrocarbon tax exemptions or refunds on diesel

A diving centre association has enquired whether their vessels can use subsidised diesel to transport divers. The DGT has responded that, as this is a commercial activity rather than recreational boating, they are entitled to tax exemptions or refunds, provided the diesel contains the mandatory markers.

The question raised

Possibility for the vessels subject to consultation to use subsidized diesel (diesel B) as fuel when performing the aforementioned activity.

The DGT's ruling

Vessels providing diver transport services in exchange for a fee carry out a commercial activity and not private recreational navigation. Therefore, they may benefit from the exemption from the Hydrocarbons Tax or from the refund of the taxes incurred. To this end, the diesel must incorporate the tracers and markers required by regulation.

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