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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.
Cuestión planteada 1. Sujeción al impuesto.
El consumo de electricidad por productores con potencia superior a 100 kW está sujeto al Impuesto Especial sobre la Electricidad. La actividad de extracción de arcillas no se considera proceso mineralógico (división 23 NACE) para la reducción del 85%. No obstante, al ser una actividad clasificada en la división 2 del IAE, se considera actividad industrial y podría aplicar las reducciones de las letras d) y f) del artículo 98 de la LIE si cumple los requisitos de coste o valor de producción.
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