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V3201-17 14 December 2017 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto sobre hidrocarburos

Exemption or refund of hydrocarbon tax may apply to diving centre vessels engaged in commercial activity

A diving centre association has enquired whether its vessels are eligible for tax benefits when using diesel. The DGT has ruled that, as they provide a commercial transport service for divers, their activities do not qualify as private recreational boating.

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

If the activity is considered a provision of services for consideration, with a pre-established itinerary and an agreed price without the user having possession of the vessel, it is not private recreational boating. In this case, the vessels are entitled to the tax exemption or to the refund of the taxes paid, provided that the diesel fuel carries the regulatory tracers and markers. The concept of private recreational boating depends on the commercial purposes and not on the registration in the sixth or seventh list.

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