Ley 8/2015, de 21 de mayo, por la que se modifica la Ley 34/1998, de 7 de octubre, del Sector de Hidrocarburos, y por la que se regulan determinadas medidas tributarias y no tributarias en relación con la exploración, investigación y explotación de hidrocarburos. | BOE-A-2015-5633 — Spain law | Esheria

Ley 8/2015, de 21 de mayo, por la que se modifica la Ley 34/1998, de 7 de octubre, del Sector de Hidrocarburos, y por la que se regulan determinadas medidas tributarias y no tributarias en relación con la exploración, investigación y explotación de hidrocarburos.

En ciertos procedimientos del sector de hidrocarburos, si vence el plazo máximo sin resolución expresa, el interesado puede tener desestimada su solicitud por silencio administrativo, salvo algunos planes excluidos. Además, las resoluciones deben notificarse personalmente solo a determinados sujetos y publicarse.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Spain
Instrument
Act or statute
Citation
BOE-A-2015-5633
Version
Undated source snapshot
Language
es
Updated
Official source
View official record ↗
LPG regulation administrative silence application timing budget legislation commercialization concessions consumer protection continuidad institucional corporate adaptation corporate tax easements effective date effective dates electricity electricity and gas electricity sector electronic communications energy energy efficiency obligations exclusive supply contracts exploitation concessions exploración y explotación de hidrocarburos exploration permits extractive industries +61 more

Statute overview

About this statute

This article defines the objective scope of the tax as liquid and gaseous hydrocarbons regulated by Law 34/1998. The tax applies throughout Spanish territory, including specified maritime and seabed areas, subject to the foral tax regimes in the Basque Country and Navarra. This article says the law applies without prejudice to relevant international treaties and conventions that have become part of Spain’s internal legal order. This article says that extracting gas, oil, and condensates in Spain, within the relevant hydrocarbon exploitation concessions, is the taxable event. Legal persons and entities are taxpayers for this tax if they carry out the activities listed in the previous article.