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A local council has requested clarification on whether its water supply and sewerage services qualify as industrial activities to apply a reduction to the taxable base of the Special Tax on Electricity. The Directorate General for Taxes (DGT) has ruled that water supply does qualify, but sewerage and water treatment do not.
Cuestión planteada Posibilidad de acogerse al beneficio fiscal establecido en el la letra f) del artículo 98, de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales.
Para identificar actividades industriales en el Impuesto sobre la Electricidad, se utilizan las divisiones 1, 2, 3 y 4 del IAE. El suministro de agua (captación, tratamiento y distribución) se clasifica en la división 1 (epígrafe 161.1), por lo que es actividad industrial. Sin embargo, los servicios de alcantarillado y depuración de aguas residuales pertenecen a la división 9 (epígrafe 921.4) y no tienen consideración de actividad industrial.
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