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V0330-14 11 February 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · exención parcial

Authorisation must be requested from the managing office to apply partial electricity tax exemptions

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.

The question raised

Procedure for the application of the partial exemption.

The DGT's ruling

To apply for the partial exemption, holders must submit an annual application expressed in megawatt hours (MWh) to the managing office of their location. The application must include a descriptive report of the intended use and consumption, a scale drawing of the facilities, and a list of the distinct activities that generate the right to the exemption. The managing office shall issue the authorization according to the justified consumption needs and may extend it in the event of duly justified subsequent increases.

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