Tax on coal

Tax benefits: Reduced rate

Cases of the application of the reduced rate

The Law on Excise Taxes establishes that the tax shall be levied at the reduced rate provided for in Article 84 (epigraph 1.1) when it is used for professional purposes, provided that it is not used in co-generation processes and direct or indirect generation of electricity.

The reduced rate provided for under this heading is 0.15 euros per gigajoule.

For the purposes of applying this tax rate, the following is considered to be intended for use for business purposes:

• coal supplied for consumption in industrial plants and installations, excluding coal used for the production of useful heat energy, the final use of which takes place in establishments or premises which do not have the status of industrial plants or installations
• coal used in agricultural crops

Registration in the Territorial Registry

You must apply for registration in the Territorial Register of Excise Taxes to benefit from the application of the reduced rate as a final consumer of coal for professional use.

You must also prove to your supplier that the coal is intended for professional use by displaying the Coal Activity Code (CAC).

Once registration has been agreed, the Managing Office will provide you with the registration accreditation card, which will include the Coal Activity Code (CAC).

Other requirements and conditions

Coal acquired at the reduced rate must be used for the professional use for which the reduced rate is intended.

The beneficiaries of the exemptions must keep all the documentation accrediting the purpose for which the reduced rate was applied.