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A query was raised regarding the procedure for applying partial exemptions on electricity tax in specific industrial processes. The DGT indicates that owners of establishments involving chemical reduction, electrolytic, mineralogical, or metallurgical processes must submit an annual application to the managing office.
Cuestión planteada Procedimiento para la aplicación de la exención parcial.
Para aplicar la exención parcial, los titulares deben presentar una solicitud anual expresada en megavatios hora (MWh) ante la oficina gestora de su ubicación. La solicitud debe incluir una memoria descriptiva del destino y consumo previsto, un plano a escala de las instalaciones y una relación de las actividades distintas a las que generan el derecho a la exención. La oficina gestora expedirá la autorización según las necesidades de consumo justificadas y podrá ampliarla ante aumentos sobrevenidos debidamente justificados.
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