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V0969-18 16 April 2018 · SG de Tributos Locales Criterion in force
OTRO · potencia instalada

Only power from energy elements directly related to the production process is counted for the IAE

A paint manufacturing company has requested clarification on which energy elements must be included when calculating installed power for the IAE. The DGT has ruled that only electrical or mechanical elements directly related to production are included, excluding those intended for services or transport that do not intervene in the production process.

The question raised

Consideration of various energy elements for the purposes of computing the installed power tax element for the calculation of the tax liability.

The DGT's ruling

To determine the taxable installed power, the nominal power of the electrical or mechanical elements that intervene directly in the production process or are indispensable for its development must be computed. Elements that are not assigned to the industrial equipment, those that are not electrical or mechanical, nor those that do not have a direct impact on production, such as heating, lighting, or air conditioning if not necessary for the product, shall not be computed. In the case of transport or storage machinery, its computation will depend on whether they perform support or preparation tasks necessary for production or if they are mere transfer elements.

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