Skip to content
Back to index
V3512-15 13 November 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · poder calorífico superior

The calorific value of coke must be used as it is at the time the tax accrues

A query was raised regarding whether the dry or wet basis of coke should be used to calculate the taxable base for the Special Tax on Coal. The DGT rules that the calorific value of the product must be used based on the mass and moisture conditions present when it is made available to the purchasers.

The question raised

Should the dry basis or the wet basis of the coke be used to calculate its higher heating value and establish the energy content of the coal?

The DGT's ruling

The taxable base of the Excise Duty on Coal is the total energy content expressed in gigajoules. If quantified based on the tonnes sold and the calorific value per unit, the value of the product as presented at the time of accrual (wet basis) must be used. The total energy content does not change due to moisture content, but the calorific value per unit of mass does vary according to the physicochemical conditions of the coke at the time of supply.

Book your free first meeting