Hydrocarbon Tax
Find out about tax on fuels and combustibles
Non-taxable cases
In the Hydrocarbon Tax, the general cases of non-taxation provided for all Special Manufacturing Taxes are applicable, and some specific cases of non-taxation regulated in article 47 of the Special Tax Law:
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The use of hydrocarbons that are in suspensive regime, for uses other than fuel or fuel
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The use of hydrocarbons as fuel in the suspension manufacturing process of hydrocarbons
Nor are Hydrocarbons put for consumption in other Member States of the European Union, which are introduced into Spain contained in the normal tanks of commercial automobiles intended to be used as fuel for said vehicles, subject to the Tax.