Skip to content
V1967-15 ·23 June 2015 ·consulta-vinculante Medium impact
Tax

Reduction of Electricity Special Tax may apply to metallurgical vehicle manufacturing processes

An automobile manufacturer has requested a ruling on whether the electricity consumed during its manufacturing processes qualifies for a reduction in the taxable base of the Electricity Special Tax. The Directorate-General for Taxes (DGT) has determined that certain processes involving the manufacture of components and metal structures do qualify as metallurgical processes, whereas final assembly does not.

In 6 key points

Lifecycle

2015-06-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact