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A company has requested clarification on which concept the rebate for simultaneous product manufacturing should be applied to. The DGT clarifies that the rebate is applied to the quota obtained by multiplying the installed power by the tariff rate, without taking the premises' surface area into account.
This clarification provides legal certainty for companies manufacturing multiple products simultaneously, ensuring the IAE rebate is calculated based on installed power rather than floor space.
The tax team reviews your specific situation.
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