# 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), Annex

Extent: E+W+S+N.I.

Table 1
Bioethanol production costs in Spain
Business secret
Source: Spanish authorities
Bioethanol production costs in Spain
EUR /1 000 litres
2004
2005
2006
2007
2008
2009
2010
2011
2012
Raw materials
(+)
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Labour
(+)
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
[…]
Depreciation
(+)
Variable and financial costs
(+)
[…]
[…]
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[…]
[…]
[…]
[…]
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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)
238,9
305,74
217,52
60,18
28,3
118,89
89,89
-142,13
22,76
76,06
Table 2
Biodiesel production costs in Spain
Business secret
Source: Spanish authorities
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
21,8
14,61
-41,85

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Source: https://www.legislation.gov.uk/eudn/2014/766/annex (the official version)
Page: https://openlegislation.uk/eu-decision-2014-766/annex
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.