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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

Cuestión planteada Se plantea el cómputo de la potencia instalada de estos elementos, a los efectos de la determinación de la cuota de la tarifa.

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