Royal Decree on the Tax Regulation Mechanism and Excise Duty Exemptions for Rapeseed Oil Biofuels
The Decree provides for the support of biofuels production through an excise duty exemption. The fuel from rapeseed oil produced by a physical or legal person that directly sells its production to the end consumer without intermediary can be exempted from excise duty. The exemption equals the excise rate of the fuel the rapeseed oil replaces. The following conditions apply:
• Rapeseed oil shall be used as a biofuel
• The natural or legal person producing the rapeseed oil shall sell it to the end consumer without intermediary
The Decree is a follow-on to broader legislative support to biofuels production through tax exemptions (bioethanol, fatty acid methyl ester), which expired in May 2014.