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V0787-15 11 March 2015 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuesto especial sobre la electricidad

Electricity Tax reduction requires the contract holder to be the entity performing the beneficiary activity

A metal manufacturing company changes its business activity to property leasing and administrative management, transferring its manufacturing operations to a subsidiary. A query was raised regarding whether the original company can continue to apply the 85% reduction in Electricity Tax.

The question raised

Cuestión planteada Posibilidad de obtener el beneficio fiscal establecido en el artículo 98 de la Ley 38/1992.

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