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Hydrocarbon Tax

Find out about tax on fuels and combustibles

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Objective scope and internal territorial scope

The energy products detailed in article 46 of the Special Tax Law are subject to the Hydrocarbon Tax.

The products subject to the Hydrocarbon Tax listed in Article 46 of the Excise Taxes Law have a very varied chemical composition, and are presented in both liquid and gaseous states. In general, they include those products (except coal and other solid hydrocarbons) that are intended to be used as fuel (for heating purposes) or as fuel (for combustion purposes in any type of engine).

The main energy products subject to the Hydrocarbon Tax include:

  • Gasolines

  • Kerosene

  • Diesel oils

  • Fuel oils

  • Liquefied petroleum gases (LPG)

  • Natural gas

  • Biofuels and biocombustibles, when they are intended for use as fuel or combustible.

Internal territorial scope

The Special Tax on Hydrocarbons is applied only in the Peninsula and the Balearic Islands.

Not applicable in the Canary Islands, Ceuta and Melilla.