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V1896-14 15 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · impuestos especiales

Partial electricity tax exemption must be requested by establishment owners, not by the distributor

A company distributing electricity to other metallurgical companies within its group asks whether it can apply for the partial electricity tax exemption. The DGT rules that this exemption must be requested directly by the owner of the establishment where the metallurgical processes take place.

The question raised

Possibility of applying for the partial exemption established in paragraph 3 of article 64 fifth of Law 38/1992

The DGT's ruling

The partial exemption provided for in paragraph 3 of article 64 fifth of Law 38/1992 must be requested by the holders of the establishments where chemical, electrolytic, mineralogical, or metallurgical reduction processes are carried out. The application procedure is governed by article 130.3 of the Excise Duty Regulations and authorization is obtained for each specific establishment. Therefore, the distributing company cannot request said exemption for the supply to its customers.

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