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A company sought clarification on whether wastewater treatment could be classified as an industrial activity to qualify for a reduction in the taxable base of the Special Electricity Tax. The Directorate-General for Taxes (DGT) ruled that it is not, as this activity is classified under a division in the Business Activity Tax (IAE) that does not constitute an industrial activity.
Cuestión planteada
Para identificar las actividades industriales del Impuesto Especial sobre la Electricidad, se debe utilizar la clasificación del IAE, limitándose únicamente a las divisiones 1, 2, 3 y 4. La depuración de aguas residuales se clasifica en el epígrafe 921.4 del IAE (división 9), por lo que no tiene consideración de actividad industrial. El hecho de que una actividad figure en la sección E de la CNAE no determina su naturaleza industrial si no coincide con la división 1 del IAE.
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