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V1515-22 ·24 June 2022 ·consulta-vinculante Medium impact
Tax

Proportional allocation of installed capacity between multiple activities permitted to prevent double taxation

A company enquired whether it could proportionally allocate the installed capacity of a single energy element across its various manufacturing activities. The Directorate-General for Taxes (DGT) ruled that such allocation complies with regulations to prevent the same element from being taxed twice.

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2022-06-24PublishedPublished 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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