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Hydrocarbon Tax

Find out about tax on fuels and combustibles

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Non-taxable cases

In the case of the Hydrocarbon Tax, the general assumptions of non-taxation provided for all Special Manufacturing Taxes apply, as well as some specific assumptions of non-taxation regulated in article 47 of the Special Tax Law:

  • The use of hydrocarbons that are under suspension regime, in uses other than fuel or combustible

  • The use of hydrocarbons as fuel in the manufacturing process, under suspension regime, of hydrocarbons

Hydrocarbons for consumption in other Member States of the European Union, which are introduced into Spain contained in the normal tanks of commercial vehicles intended to be used as fuel for said vehicles, are also not subject to the Tax.