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V2954-17 15 November 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Potential for hydrocarbon tax exemption or refund based on vessel use

A company sought clarification on whether its vessels used for passenger transport, excursions, and nautical charter could benefit from tax advantages when using diesel. The DGT ruled that passenger transport and commercial excursions are eligible for exemption or refunds, whereas nautical charter is classified as recreational boating and does not qualify for these benefits.

The question raised

Cuestión planteada Posibilidad de que las embarcaciones objeto de consulta utilicen gasóleo bonificado (gasóleo B) como carburante, cuando realizan las actividades de transporte de pasajeros, excursiones marítimas y chárter náutico.

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