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A company enquired whether it could proportionally allocate the installed capacity of a single energy element across its various manufacturing activities. The Directorate-General for Taxes (DGT) ruled that such allocation complies with regulations to prevent the same element from being taxed twice.
Cuestión planteada Pregunta, si el reparto propuesto es conforme a la normativa del impuesto, ya que se distribuye de forma proporcional a su uso en cada una de las actividades, sin superar el total de kilovatios de potencia fiscal instalada utilizada (400kw).
Cuando un mismo elemento energético está afecto a varios procesos fabriles con distinta clasificación en las Tarifas del IAE, su potencia nominal debe repartirse proporcionalmente según su uso en cada actividad. Este criterio busca evitar la doble tributación del mismo elemento. El reparto es válido siempre que se distribuya según la utilización y no se supere el total de la potencia fiscal instalada.
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