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Biogas: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 12 rulings · 2014–2021

Current position

Biogas is included in the Hydrocarbons Tax. Self-consumption for heating sludge within the manufacturing process is not subject to the tax as it falls under a suspensive regime. The production of electricity or cogeneration of electricity and heat is exempt according to article 51.4 of the LIE, provided that the activity meets the legal requirements.

The DGT's position remains stable regarding the classification of biogas and its tax treatment. The distinction has been clarified between non-taxable self-consumption for manufacturing processes (sludge heating) and the specific exemption for the production of electrical energy or cogeneration.

Turning points

  1. V2662-15

    Clarifies that use in cogeneration engines constitutes use as a fuel, meaning self-consumption is subject to the tax.

  2. V4714-16

    Establishes the distinction of tax rates for biogas in cogeneration within an industrial activity, differentiating between electricity and thermal energy.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V2762-18 22 Oct 2018

Biogas produced for heat and power cogeneration may be exempt from Hydrocarbon Tax

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
biogásimpuesto sobre hidrocarburosrégimen suspensivoautoconsumocogeneración Ley 38/1992, de 28 de diciembre, de Impuestos EspecialesLey 24/2013, de 26 de diciembre, del Sector Eléctrico
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