Tax on coal
Skip information indexTax benefits: Exemptions
Find out about the cases and conditions under which you can benefit from a exemption from the tax on coal.
Exemption assumptions
Article 79 of the Special Tax Law establishes that the following will be exempt from the Tax:
- The first sale or delivery made to businessmen or professionals who use the coal for resale in the territory of application of the tax
- The first sale or delivery made to businessmen or professionals who use the acquired coal for shipment outside the territory of application of the tax, with certain conditions
- The operations of putting into consumption coal used in the following uses:
- chemical reduction and electrolytic and metallurgical processes
- mineralogical processes
- fuel in the domestic or residential area
- uses that do not involve combustion
Registration in the Territorial Registry
You must request registration in the Territorial Registry of Special Taxes to benefit from the following exemption cases:
- The first sale or delivery made to businessmen or professionals who use the coal for resale in the territory of application of the tax
- The first sale or delivery made to businessmen or professionals who use the acquired coal for shipment outside the territory of application of the tax
- The operations of putting into consumption coal used in the following uses:
- chemical reduction and electrolytic and metallurgical processes
- mineralogical processes
- uses that do not involve combustion
The Management Office, once registration has been agreed, will give you the registration card, which will include the Coal Activity Code (CAC).
In the case of the exemption provided for the use of coal as fuel in the domestic or residential sphere, registration in the Territorial Registry of Special Taxes will not be necessary.
Other requirements and conditions
Coal acquired under an exemption case must be used for the purpose for which the exemption case has been provided.
Beneficiaries of exemptions must keep all documentation proving the destination that motivates the exemption, including invoices supporting 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.