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A marble mining company has requested clarification regarding the application of the depletion factor and investments in shares of other mining companies. The Directorate-General for Taxes (DGT) clarifies that the reduction may be applied if the resources fall under Section C of the Mining Law and provides details on the calculation methods.
Cuestión planteada En relación con el factor de agotamiento se plantean las siguientes cuestiones:
Los contribuyentes que aprovechen recursos de la Sección C de la Ley de Minas pueden reducir su base imponible mediante el factor de agotamiento, con un límite del 30% de la base imponible correspondiente. Si los recursos son materias primas minerales prioritarias, pueden optar por una reducción de hasta el 15% del valor de los minerales vendidos. La adquisición de participaciones en empresas dedicadas a la explotación de recursos de la Sección C se considera una inversión apta, siempre que se mantengan durante 10 años.
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