Skip to content
V0573-18 ·28 February 2018 ·consulta-vinculante Medium impact
Tax

Only installed capacity of energy elements directly related to production is taken into account

A query was made regarding which energy elements must be included in the calculation of installed capacity for the IAE (Economic Activities Tax). The DGT ruled that only those directly related to production are included, excluding those intended for climate control, services, or storage if they do not form part of the production process.

In 6 key points

How it affects those involved

This ruling limits the scope of the installed capacity calculation for IAE purposes, potentially reducing the tax burden for businesses by excluding non-production-related energy elements.

Lifecycle

2018-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact