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A steel company has requested a ruling on whether adding fuel oil or gas oil to coke to improve its agglomeration before blast furnace charging constitutes a taxable or exempt consumption. The DGT has determined that this is considered a dual-use application and that the exemption applies, even if the hydrocarbon is added to the coal beforehand rather than through direct injection.
Cuestión planteada La utilización del fuel o gasóleo como aditivo del carbón, antes de su incorporación al alto horno ¿supone un consumo para usos distintos a los que combustible o carburante no sujeto al Impuesto sobre Hidrocarburos? ¿supone un consumo sujeto pero exento, al amparo de lo dispuesto en el artículo 51 de la Ley de Impuestos Especiales?
La utilización de hidrocarburos añadidos previamente al carbón como aglomerante para su introducción en el alto horno se considera una inyección con fines de reducción química. Por tanto, es aplicable la exención del artículo 51.2.g) de la Ley 38/1992. Si se utiliza gasóleo, este debe llevar los trazadores y marcadores reglamentarios para el tipo reducido.
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