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V1574-15 ·25 May 2015 ·consulta-vinculante Medium impact
Tax

Wastewater treatment is not an industrial activity for Electricity Tax benefits

A company sought clarification on whether wastewater treatment could be classified as an industrial activity to qualify for a reduction in the taxable base of the Special Electricity Tax. The Directorate-General for Taxes (DGT) ruled that it is not, as this activity is classified under a division in the Business Activity Tax (IAE) that does not constitute an industrial activity.

In 6 key points

How it affects those involved

Companies involved in wastewater treatment will be unable to claim the tax reduction on the Electricity Tax by categorising their operations as industrial activities.

Lifecycle

2015-05-25PublishedPublished 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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