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New regulation related to the application of Hydrocarbons Tax

New regulation related to the application of Hydrocarbons Tax

Mon Jul 07 12:14:21 CEST 2014
Law 15/2012, dated 27 December, establishes the application of the new Hydrocarbons Tax for all gas consumers from 1 January 2013, regardless of the marketing company with which the gas is contracted.
 
This tax is different if the gas consumption is for professional use with strictly industrial purposes*.
 
  • A general tax of €0.00234/kWh applies to most consumers.
  • Consumers using gas for industrial purposes will pay a reduced tax of €0.00054/kWh.
 
For this reduced tax to be applied to industrial supplies, documentary justification of the Spanish Business Activities Tax (in Spanish, Impuesto de Actividades Económicas [IAE]) or the document where this appears and which includes the first number of the heading of any of the numbers 1, 2, 3 or 4*, is obligatory.
 
*1.- Energy and water, except in electrical energy production groupings / 2.- Extraction and processing of non-energetic minerals and derived products. Chemical industry / 3. - Metal processing industries: precision mechanics / 4.- Other manufacturing industries, that receive natural gas in industrial complexes, regardless of the purpose of the use. Natural gas used for useful thermal energy for exterior buildings not of an industrial nature is not considered industrial use (houses, hospitals, shopping centres).
 
If this is the case, in compliance with the new law, Royal Decree 1041/2013, 27 December, in order to be eligible for the reduced tax on supply, it is obligatory to communicate this professional use to the Marketing Company.

You must also send a copy of the communication to the special taxes manager at the Spanish Taxation Office (AEAT) corresponding to the address where the installation is located in which the natural gas is consumed.
 
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