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A tobacco 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 for Taxes (DGT) has ruled that only elements directly related to the production process are to be taken into account.
Cuestión planteada Consideración de distintos elementos energéticos a efectos de su cómputo o no del elemento tributario potencia instalada.
La potencia instalada tributable es la suma de las potencias nominales de los elementos eléctricos o mecánicos directamente afectos a la producción. No se computan elementos de almacenamiento, transporte de materias primas al inicio del proceso, laboratorios de control de calidad, ni climatización por higiene laboral si no es imprescindible para el proceso. Sin embargo, sí se computan los elementos que concatenan fases del proceso productivo, como el transporte neumático o bandas entre maquinaria. En el caso de calderas, solo se computa la potencia de aquellas que funcionen con energía eléctrica.
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