Article 1
The state aid scheme NN 61/2004 implemented by Spain is compatible with the internal market within the meaning of Article 107(3)(c) TFEU and has been correctly implemented, in compliance with the Commission decision in case NN 61/2004.
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Decision
2014/766/EU: Commission Decision of 9 July 2014 on the aid scheme SA.18042 (2013/C) (ex MX 17/2009) (ex NN 61/2004) implemented by Spain on excise duty exemption for biofuels (notified under document C(2014) 4530) Text with EEA relevance
Article 2
This Decision is addressed to the Kingdom of Spain.
Schedules & Appendices
ANNEX
ANNEX
Table 1
Bioethanol production costs in Spain
Bioethanol production costs in Spain
EUR /1 000 litres
2004
2005
2006
2007
2008
2009
2010
2011
2012
Raw materials
(+)
[…] ( *1 )
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Labour
(+)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Depreciation
(+)
Variable and financial costs
(+)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Transport and distribution
(+)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Revenues from by-products
(–)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Direct aid
(–)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Total production costs
603
692
672
582
602
581
510
688
763
Production margin (5 %)
(+)
30
35
34
29
30
29
26
34
38
Diff. energy content adjustment factor
(+)
329
378
367
318
329
317
278
376
417
Total bioethanol costs (before tax)
(B)
962
1 104
1 073
929
961
927
814
1 098
1 218
95 I.O. petrol costs (before tax)
(P)
351,8
427,0
483,3
497,0
560,8
436,7
555,4
674,6
741,0
Maximum compensation margin
(M)=(B)–(P)
610,6
677,4
589,2
431,9
400,0
490,6
258,6
423,4
476,7
Excise duty on mineral oils (IEH)
(IEH)
371,7
371,7
371,7
371,7
371,7
371,7
400,7
400,7
400,7
400,7
Under-compensation (I)
(I)=(M)–(IEH)
238,90
305,74
217,52
60,18
28,30
118,89
89,89
– 142,13
22,76
76,06
Source :
Spanish authorities
Table 2
Biodiesel production costs in Spain
Biodiesel production costs in Spain
EUR /1 000 litres
2004
2005
2006
2007
2008
2009
2010
2011
2012
Raw materials
(+)
[…] ( *2 )
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Labour
(+)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Depreciation
(+)
Variable and financial costs
(+)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Transport and distribution
(+)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Revenues from by-products
(–)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Direct aid
(–)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Total production costs
553
744
710
762
992
733
791
917
918
Production margin (5 %)
(+)
28
37
36
38
50
37
40
46
46
Diff. energy content adjustment factor
(+)
52
70
67
72
94
69
75
87
87
Total biodiesel costs (before tax)
(B)
633
852
813
872
1 135
839
905
1 050
1 051
Gas oil A costs (before tax)
(P)
355,0
476,0
521,7
524,9
672,8
459,0
576,5
727,9
785,5
Maximum compensation margin
(M)=(B)–(P)
277,9
375,5
290,9
347,2
462,5
379,9
379,9
328,8
321,6
265,2
Excise duty on mineral oils
(IEH)
269,86
269,86
269,86
278
278
278
307
307
307
307
Under-compensation (I)
(I)=(M)-(IEH)
8,05
105,65
21,04
69,21
184,54
101,92
72,92
21,80
14,61
–41,85
Source :
Spanish authorities
( *1 ) Business secret
( *2 ) Business secret
3 articles
Cite this act
2014/766/EU: Commission Decision of 9 July 2014 on the aid scheme SA.18042 (2013/C) (ex MX 17/2009) (ex NN 61/2004) implemented by Spain on excise duty exemption for biofuels (notified under document C(2014) 4530) Text with EEA relevance (EUR-Lex). Retrieved via LawPlayer, https://lawplayer.com/eu/act/32014D0766
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