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V0065-21 22 January 2021 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente Criterion in force
OTRO · impuesto especial sobre la electricidad

Electricity self-consumption with generator over 100 kW subject to Special Electricity Tax

A clay extraction and brick manufacturing industry asks whether its generator over 100 kW for self-consumption is subject to the Special Electricity Tax and whether it can claim reductions. The DGT confirms that consumption is taxable and that reductions are only available for electricity costs, not for mineralogical processes.

The question raised

Question raised 1. Liability to tax.

The DGT's ruling

Electricity consumption by a producer with a capacity exceeding 100 kW is subject to the IEE. The clay extraction activity does not allow for the reduction based on mineralogical processes (NACE division 23), but it is considered an industrial activity for the reductions under letters d) and f) of Article 98 of the LIE. To qualify, it must be met that the electricity cost exceeds 50% of the product cost or 5% of the production value.

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