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V2528-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Power of cold storage units only subject to IAE if directly related to production

A query was raised regarding whether the power of cold storage compressors is taxable under the IAE and whether photovoltaic self-consumption incurs tax liabilities. The DGT ruled that it depends on whether the cold storage units are part of the production process and that self-consumption does not create a tax obligation.

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2024-12-10PublishedPublished 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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