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A paper manufacturing company has enquired whether, following the acquisition of another company involved in paper processing, both activities can be treated as a single industrial activity to qualify for the Electricity Tax reduction. The Directorate-General for Taxes (DGT) has ruled that, as these represent stages of the same production process, they constitute a single industrial activity.
Cuestión planteada Aplicación de la reducción establecida en la letra f) del apartado 1, del artículo 98 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
Para aplicar la reducción del artículo 98.1.f) de la LIE, la actividad industrial debe estar clasificada en las divisiones 1, 2, 3 o 4 del IAE. En este caso, la fabricación de bobinas y su transformación posterior se consideran una única actividad industrial al formar parte de la misma agrupación del IAE. El valor de la producción será la cifra de negocios de la actividad ordinaria más la variación de existencias de productos en curso y terminados.
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