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V0787-15 ·11 March 2015 ·consulta-vinculante Medium impact
Tax

Electricity Tax reduction requires the contract holder to be the entity performing the beneficiary activity

A metal manufacturing company changes its business activity to property leasing and administrative management, transferring its manufacturing operations to a subsidiary. A query was raised regarding whether the original company can continue to apply the 85% reduction in Electricity Tax.

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2015-03-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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