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V0405-19 ·27 February 2019 ·consulta-vinculante Medium impact
Tax

Only installed capacity of energy elements directly used for production is taken into account

A company requested clarification on whether certain energy elements should be included in the calculation of installed capacity for the Economic Activities Tax (IAE). The Directorate General for Taxes (DGT) ruled that only the capacity of elements directly used in the production process is to be included.

In 6 key points

How it affects those involved

This ruling limits the scope of the installed capacity calculation for the IAE, ensuring that only energy elements essential to the production process are included, which may reduce the tax burden for companies with auxiliary energy installations.

Lifecycle

2019-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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