{
  "url": "https://openlegislation.uk/eu-decision-2014-766/annex",
  "json_url": "https://openlegislation.uk/eu-decision-2014-766/annex.json",
  "legislation": "eudn/2014/766",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-2014-766",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Table 1\nBioethanol production costs in Spain\nBusiness secret\nSource: Spanish authorities\nBioethanol production costs in Spain\nEUR /1 000 litres\n2004\n2005\n2006\n2007\n2008\n2009\n2010\n2011\n2012\nRaw materials\n(+)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nLabour\n(+)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nDepreciation\n(+)\nVariable and financial costs\n(+)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nTransport and distribution\n(+)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nRevenues from by-products\n(–)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nDirect aid\n(–)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nTotal production costs\n603\n692\n672\n582\n602\n581\n510\n688\n763\nProduction margin (5 %)\n(+)\n30\n35\n34\n29\n30\n29\n26\n34\n38\nDiff. energy content adjustment factor\n(+)\n329\n378\n367\n318\n329\n317\n278\n376\n417\nTotal bioethanol costs (before tax)\n(B)\n962\n1 104\n1 073\n929\n961\n927\n814\n1 098\n1 218\n95 I.O. petrol costs (before tax)\n(P)\n351,8\n427,0\n483,3\n497,0\n560,8\n436,7\n555,4\n674,6\n741,0\nMaximum compensation margin\n(M)=(B)–(P)\n610,6\n677,4\n589,2\n431,9\n400,0\n490,6\n258,6\n423,4\n476,7\nExcise duty on mineral oils (IEH)\n(IEH)\n371,7\n371,7\n371,7\n371,7\n371,7\n371,7\n400,7\n400,7\n400,7\n400,7\nUnder-compensation (I)\n(I)=(M)–(IEH)\n238,9\n305,74\n217,52\n60,18\n28,3\n118,89\n89,89\n-142,13\n22,76\n76,06\nTable 2\nBiodiesel production costs in Spain\nBusiness secret\nSource: Spanish authorities\nBiodiesel production costs in Spain\nEUR /1 000 litres\n2004\n2005\n2006\n2007\n2008\n2009\n2010\n2011\n2012\nRaw materials\n(+)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nLabour\n(+)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nDepreciation\n(+)\nVariable and financial costs\n(+)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nTransport and distribution\n(+)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nRevenues from by-products\n(–)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nDirect aid\n(–)\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\n[…]\nTotal production costs\n553\n744\n710\n762\n992\n733\n791\n917\n918\nProduction margin (5 %)\n(+)\n28\n37\n36\n38\n50\n37\n40\n46\n46\nDiff. energy content adjustment factor\n(+)\n52\n70\n67\n72\n94\n69\n75\n87\n87\nTotal biodiesel costs (before tax)\n(B)\n633\n852\n813\n872\n1 135\n839\n905\n1 050\n1 051\nGas oil A costs (before tax)\n(P)\n355,0\n476,0\n521,7\n524,9\n672,8\n459,0\n576,5\n727,9\n785,5\nMaximum compensation margin\n(M)=(B)–(P)\n277,9\n375,5\n290,9\n347,2\n462,5\n379,9\n379,9\n328,8\n321,6\n265,2\nExcise duty on mineral oils\n(IEH)\n269,86\n269,86\n269,86\n278\n278\n278\n307\n307\n307\n307\nUnder-compensation (I)\n(I)=(M)-(IEH)\n8,05\n105,65\n21,04\n69,21\n184,54\n101,92\n72,92\n21,8\n14,61\n-41,85",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Business secret"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Business secret"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2014/766/annex",
    "retrieved_at": "2026-11-01T15:14:36.273105+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}