Classification of light oils (NC 2710.12.25) as sensitive products

The classification of hydrocarbons in the Hydrocarbons Tax (Impuesto sobre Hidrocarburos) determines the circulation regime applicable to commercial shipments. Recently, the Dirección General de Tributos (DGT) has clarified the nature of products classified under code NC 2710.12.25, specifically regarding their consideration as sensitive or non-sensitive products under Tariff 2.

What the DGT has ruled

The query concerned whether shipments of light oils (NC 2710.12.25) from the factory to final consumers should be treated as sensitive or non-sensitive products, depending on the containers used for their transport. The advisory body has established that the provisions defining these light oils apply exclusively to wholesale commercial movements.

For a shipment to be considered a wholesale movement, the following conditions must be met:

• Shipments made in large quantities to the same recipient.
• Use of containers such as drums, jerrycans, or isotanks that are not integrated into the transport.

Under these circumstances, the product will be considered a sensitive product under Tariff 2, in accordance with article 50 of Law 38/1992, of December 28, on Excise Duties (Ley de Impuestos Especiales).

What it means for you

If your professional activity takes place in hydrocarbon factories that market products under code NC 2710.12.25, the nature of your operations will determine the circulation regime. It is not the type of product alone that defines sensitivity, but rather the mode of commercial movement. If shipments are made in bulk to a single client using independent containers (such as isotanks or drums), the regulations will require you to treat the product as sensitive.

What should be done

It is necessary to analyze the structure of your commercial shipments and the types of containers used in distribution logistics. The distinction between a wholesale movement and one intended for the final consumer is critical for compliance with the circulation rules of the Hydrocarbons Tax. It is recommended to evaluate each distribution model to ensure that the applied classification is correct according to Law 38/1992 and the Excise Duties Regulations (Reglamento de los Impuestos Especiales).