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V0635-18 ·12 March 2018 ·consulta-vinculante Medium impact
Tax

85% reduction in Electricity Special Tax applicable to certain industrial activities

A feed manufacturing company has requested clarification regarding the application of a reduction to the taxable base of the Electricity Special Tax. The Directorate General for Taxes (DGT) clarifies the definition of industrial activity and the methodology for calculating product and electricity costs.

In 6 key points

How it affects those involved

This ruling provides legal certainty for industrial manufacturers regarding their eligibility for tax reductions, specifically concerning how production costs and electricity consumption are accounted for in the tax base.

Lifecycle

2018-03-12PublishedPublished 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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