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V3157-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

0.80 correction index applicable to irrigated crops using electricity subject to specific requirements

A query was raised regarding whether members of an irrigation community can apply the correction index for electricity use in irrigated crops. The DGT clarifies that this is permissible provided that electricity consumption requirements and registration in the special taxes register are met.

In 6 key points

How it affects those involved

This clarification provides legal certainty for irrigation communities regarding the application of tax correction indices when using electric power for irrigation.

Lifecycle

2019-11-13PublishedPublished 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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