• Service: Tax, Global Indirect Tax
  • Type: Regulatory update
  • Date: 3/7/2014

Spain - Refund opportunity for retail sales tax on hydrocarbons 

March 7: The Court of Justice for the European Union in late February 2014 issued a judgment, finding that Spain’s tax on retail sales of certain hydrocarbons* (also referred to as the “tax on healthcare cent”) is contrary to EU law.

*Impuesto sobre las Ventas Minoristas de Determinados Hidrocarburos = IVMDH

The CJEU rejected a request of the Spanish tax authorities that temporal limits be allowed on the effects of the judgment (in other words, the tax authorities requested that the judgment not be given immediate effect). Read TaxNewsFlash-Europe (28 February 2014)

Refund opportunity

Any entity that has incurred petrol, diesel, fuel oil or kerosene expenses and is able to provide supporting invoices may apply to the Spanish tax authorities for refund of the IVMDH tax.

Read a March 2014 report [PDF 286 KB] prepared by the KPMG member firm in Spain: The Court of Justice of the European Union rules in case C-82/12 that the tax on retail sales of certain hydrocarbons or “healthcare cent” is contrary to EU law

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