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A company has requested clarification on whether the supply of anthracite coal to a foundation for research and development projects into combustion technologies qualifies for an exemption. The Directorate General of Taxes (DGT) has ruled that the exemption does not apply and that the supply is subject to excise duty.
Cuestión planteada Posibilidad de que, a efectos del Impuesto Especial sobre el Carbón, los suministros de carbón de antracita a la Fundación gocen de exención.
Las entregas de carbón a la fundación no están exentas porque no se destinan al consumo doméstico o residencial. Si la planta donde se consume el carbón se clasifica en las divisiones 1, 2, 3 o 4 del IAE, se considera actividad industrial. En este caso, corresponde aplicar el tipo impositivo del epígrafe 1.1 del artículo 84 de la LIE.
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