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A laundry and dry cleaning company has requested clarification on the tax rate applicable to the natural gas used in its steam boilers. The Directorate General for Taxes (DGT) has ruled that the reduced rate for professional purposes cannot be applied; instead, the rate of €0.65 per gigajoule must be used.
Cuestión planteada Tipo impositivo aplicable al gas natural consumido por la empresa en sus calderas de vapor.
El tipo impositivo reducido para usos con fines profesionales se destina a mantener la competitividad del sector industrial. Para identificar estos usos, se utiliza la clasificación del Impuesto sobre Actividades Económicas (IAE). Al ser la actividad de la consultante un servicio de lavandería (grupo 971 del IAE) y no una actividad industrial según las divisiones citadas, el gas natural utilizado para producir vapor no califica como uso profesional. Por tanto, se aplica el tipo del epígrafe 1.10.1 de la Tarifa 1.ª de la Ley de Impuestos Especiales.
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