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V0087-14 16 January 2014 · SG de Tributos Locales Criterion in force
OTRO · potencia instalada

Installed capacity does not include elements not directly related to production

A pastry manufacturing company has requested clarification on which energy elements must be included when calculating installed capacity for the Economic Activities Tax (IAE). The Directorate General of Taxes (DGT) clarifies that only the capacity of elements directly related to production is to be taken into account.

The question raised

Consideration of various energy elements for the purposes of taxation under the Tax on Economic Activities.

The DGT's ruling

The taxable installed power is the sum of the nominal power of the electrical or mechanical elements directly used for production. Heating, lighting, air conditioning, or service elements that do not have a direct application are not included. Specifically, raw material cold storage rooms, storage silos, transfer blowers (if they do not link manufacturing stages), general air conditioning units, palletizing machines, and mechanized finished product warehouses are not included.

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