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)
(Only the Spanish text is authentic)
(Text with EEA relevance)
(2014/766/EU)
I.
PROCEDURE
II.
DETAILED DESCRIPTION OF THE MEASURE
III.
COMMENTS FROM INTERESTED PARTIES
IV.
COMMENTS FROM SPAIN
Developments in raw material prices in the period 2009-2011
(6)
V.
ASSESSMENT OF THE MEASURE
VI.
CONCLUSION
Article 1
Article 2
ANNEX
Bioethanol production costs in Spain |
|||||||||||||
EUR /1 000 litres |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
||||
Raw materials |
(+) |
[…] (*) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
|||
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 |
||
|
Biodiesel production costs in Spain |
|||||||||||||
EUR /1 000 litres |
2004 |
2005 |
2006 |
2007 |
2008 |
2009 |
2010 |
2011 |
2012 |
||||
Raw materials |
(+) |
[…] (**) |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
[…] |
|||
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 |
||
|