Tax benefits:Exemptions

Exemption cases

Article 79 of the Law on Excise Duties establishes that they are exempt from the tax:

• The first sale or supply to entrepreneurs or professionals who intend to resell the coal in the territory where the tax is charged
• The first sale or supply to business owners or professionals who intend to use the coal acquired for shipment outside the territory where the tax is charged, subject to certain conditions
• The operations of putting coal used in the following uses to use:
  • chemical reduction, electrolytic and metallurgical processes
  • mineralogical processes
  • fuel in the domestic or residential environment
  • non-combustion uses

Registration in the Territorial Register

You must apply for registration in the Territorial Register of Excise Duties to benefit from the following exemptions:

• The first sale or supply to entrepreneurs or professionals who intend to resell the coal in the territory where the tax is charged
• The first sale or supply to entrepreneurs or professionals who intend to use the coal acquired for shipment outside the territory where the tax applies
• The operations of putting coal used in the following uses to use:
  • chemical reduction, electrolytic and metallurgical processes
  • mineralogical processes
  • non-combustion uses

The Managing Office, once the registration has been agreed, will give you the card accrediting the registration, which will include the Coal Activity Code (CAC).

In the case of the exemption foreseen for the use of coal as fuel for domestic or residential purposes, registration in the Territorial Register of Excise Duties is not required.

Other requirements and conditions

Coal acquired in application of an exemption measure must be used for the purpose for which the exemption measure is intended.

The beneficiaries of the exemptions must keep all the documentation accrediting the use for which the exemption was granted, including the invoices justifying the sale or delivery.

Where registration in the Territorial Register is required, the application of the exemption is conditional upon the taxable person requesting the purchaser or the person to whom the goods are released for consumption to present or show the Registration Card.