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V1455-26 9 June 2026 · SG de Tributos Locales Criterion in force
OTRO · potencia instalada

Hornos excluded from installed power calculation under IAE

A ceramics coatings manufacturer asks whether the power of its gas furnaces, auxiliary elements, and pollution control installation should be included in the IAE installed power calculation. The DGT confirms that furnaces are excluded, but auxiliary electric or mechanical elements are included if directly affecting production, and pollution control installations are included only if necessary for the production process.

The question raised

Question raised. The calculation of the installed power of these elements is raised for the purposes of determining the tariff quota.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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