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An association of paper manufacturers asks how to calculate the value of production to access an 85% reduction in the Special Tax on Electricity. The DGT clarifies that the calculation must exclude the trading activity of third-party products.
Question raised: Application of the exemption set forth in letter f) of article 98 of Law 38/1992, of December 28, on Special Taxes.
To apply the reduction under article 98.f) of the LIE, the value of production is calculated by adding the turnover of the industrial activity (manufacturing, distribution, and marketing of own products) plus the change in inventories of said products. The activity of distribution and marketing of products acquired from third parties is excluded from the calculation of turnover and the value of production. The tax benefit only applies to the consumption of electricity in the manufacturing and marketing activities of the products manufactured by the company.
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