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A scrap metal wholesaler has enquired whether electricity consumption used for separation and pressing activities qualifies for an 85% tax reduction. The Directorate-General for Taxes (DGT) has ruled that these activities do not constitute metallurgical processes under the law.
Cuestión planteada Posibilidad de aplicar el beneficio fiscal establecido en la letra c) del artículo 98 de la Ley 38/1992, de 28 de diciembre, de Impuestos Especiales, relativo al Impuesto Especial sobre la Electricidad.
Las labores de separación de chatarra y prensado no encajan en el concepto de procesos metalúrgicos definido en el artículo 98 de la Ley 38/1992. Por tanto, la energía eléctrica consumida en dichas tareas no puede aplicar el beneficio fiscal de reducción de la base liquidable.
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