Hydrocarbon Tax
Find out about tax on fuels and combustibles
Taxable base and tax rates
The tax base of the Hydrocarbon Tax will be constituted by the volume of products subject to the tax, expressed in thousands of liters at the temperature of 15 C .
For those products whose tax rate is established by reference to units of weight or energy, the base will be constituted by the weight of the product expressed in metric tons, or by its energy power expressed in gigajoules.
Tax rates
Within the European Union, Member States can establish the tax rates, within the framework provided for in Community regulations.
The Special Tax Law establishes in its article 50 the applicable tax rates.
The tax rates established in article 50 of the Special Tax Law are set by product headings and in two rates:
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Rate 1 includes the headings of products whose most common use is fuel or fuel and, in addition, the most used hydrocarbons.
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Other product headings are included in rate 2.
In general, the tax rate is established as a fixed amount per thousand liters of product, per ton of weight or per gigajoule.
Spanish regulations have included the possibility provided for in the Community Directive of establishing reduced tax rates. Thus, rate 1 of the Tax provides for reduced tax rates for the following products and uses:
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Heating oil and diesel used in certain uses (such as agriculture).
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Natural gas intended for uses other than fuel or fuel and for professional uses.
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Kerosene for uses other than fuel.
The application of the reduced rates is conditional on the requirements established by regulation in each case, regarding the addition of markers or tracers, effective use of the products and use of specific means of payment.