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V3913-15 ·7 December 2015 ·consulta-vinculante Medium impact
Tax

Electricity Tax reduction not applicable to sewerage activities

A water supply and sewerage company has requested clarification on whether its operations qualify as industrial activities to apply an 85% reduction to the taxable base of the Electricity Tax. The Directorate-General for Taxes (DGT) has ruled that sewerage activities do not constitute industrial activities for the purposes of this tax.

In 6 key points

How it affects those involved

Companies involved in sewerage services cannot benefit from the 85% reduction in the Electricity Tax taxable base, as their operations are not classified as industrial activities.

Lifecycle

2015-12-07PublishedPublished 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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