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V3005-21 ·3 December 2021 ·consulta-vinculante Medium impact
Tax

Requirements for the 85% reduction in Electricity Tax for industrial activities

A printing company has enquired whether it is eligible for the reduction in the Electricity Tax taxable base. The Directorate-General for Tax (DGT) has ruled that it may qualify provided its activity is classified as industrial and electricity consumption accounts for at least 5% of the production value, which includes the cost of raw materials if purchased by the company for resale.

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2021-12-03PublishedPublished 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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