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Una empresa de fabricación de esmaltes cerámicos consulta si debe incluir en el cómputo de la potencia instalada del IAE la potencia de sus hornos de gas, sus elementos auxiliares y su instalación anticontaminante. La DGT responde que los hornos están excluidos, pero sus elementos auxiliares eléctricos o mecánicos sí computan si están afectos a la producción, y que la instalación anticontaminante solo computa si es necesaria para el proceso productivo.
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