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V0969-18 ·16 April 2018 ·consulta-vinculante Medium impact
Tax

Only power from energy elements directly related to the production process is counted for the IAE

A paint manufacturing company has requested clarification on which energy elements must be included when calculating installed power for the IAE. The DGT has ruled that only electrical or mechanical elements directly related to production are included, excluding those intended for services or transport that do not intervene in the production process.

In 6 key points

How it affects those involved

This ruling limits the scope of the tax base for the IAE by excluding non-production related energy consumption, potentially reducing the tax burden for manufacturing companies.

Lifecycle

2018-04-16PublishedPublished 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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