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V2257-18 ·27 July 2018 ·consulta-vinculante Medium impact
Tax

Installed capacity includes electrical or mechanical elements directly used in production

The inquiry asks whether certain energy-consuming elements (compressors, temperature controllers, heating elements, overhead cranes, heating and refrigeration systems) must be included in the calculation of installed capacity for the IAE (Economic Activities Tax). The DGT rules that they must be included if they are electrical or mechanical in nature and are directly used in the production process.

In 6 key points

How it affects those involved

Companies must ensure that all electrical or mechanical equipment directly linked to their production processes is correctly accounted for when calculating installed capacity for IAE purposes.

Lifecycle

2018-07-27PublishedPublished 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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